A bill to amend the Internal Revenue Code of 1954 to allow any individual employed on a part-time basis to deduct under section 214 expenses for household and dependent care services necessary for gainful employment.

Summary

Allows a tax deduction under the Internal Revenue Code for the household and dependent care expenses necessary for gainful employment where such employment is part-time, but not less than twenty hours a week. Reduces by one-half the maximum monthly dollar limitations on such deduction where the taxpayer qualifies for such deduction on the basis of part-time gainful employment.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 3 March 1975

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 3 March 1975

   Introduced

   Introduced in House

   Source: IntroReferral

3. 3 March 1975

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 3 March 1975

  Open at official source

Sponsors

• Rep. Frey, Lou, Jr. [R-FL-9] · R · Sponsor
• · hswm00 · Standing

Related records

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