A bill to amend the Internal Revenue Code of 1954 to permit a taxpayer to deduct certain expenses paid by him for special education furnished to a child or other minor dependent who is physically or mentally handicapped.

referredUnited States· United States Congress· EN

Introduced

16 February 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow an income tax deduction for expenses incurred in providing special education and training for a dependent handicapped child at a private institution which is established and operated for the specific purpose of providing such education and training.

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Timeline

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 16 February 1977
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/3522
Open data entity: https://api.congress.gov/v3/bill/95/hr/3522