A bill to amend the Internal Revenue Code of 1954 to permit a taxpayer to deduct certain expenses paid by him in connection with his education or training, or the education or training of his spouse or any of his dependents, at an institution of higher education or a trade or vocational school.

Summary

Amends the Internal Revenue Code to allow an income tax deduction for the amounts paid to meet the educational expenses at a higher education institution or a trade or vocational school for the taxpayer, his spouse, or any individual for which the taxpayer is entitled to a personal exemption. Limits the deduction for any individual student to $3,500.

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

Timeline

No timeline events have been ingested for this record yet.

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 1977

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.