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United States · Bill · HR

H.R. 4491 (96th)

A bill to amend the Internal Revenue Code of 1954 to treat amounts paid for classes designed primarily to help individuals stop smoking cigarettes as amounts paid for medical care.

referredUnited States· United States Congress· EN

Introduced

15 June 1979

Last action

15 June 1979 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Gephardt, Richard A. [D-MO-3], Rep. Scheuer, James H. [D-NY-8], Rep. Pashayan, Charles, Jr. [R-CA-17], Rep. McCormack, Mike [D-WA-4], Rep. Edwards, Don [D-CA-10], Rep. Smith, Neal Edward [D-IA-4], Rep. Bedell, Berkley W. [D-IA-6], Rep. Whittaker, Bob [R-KS-5], Rep. Downey, Thomas J. [D-NY-2], Rep. Weiss, Ted [D-NY-17], Rep. Heftel, Cecil [D-HI-1], Rep. Guyer, Tennyson [R-OH-4], Rep. Seiberling, John F. [D-OH-14], Rep. Patterson, Jerry M. [D-CA-38]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Summary

Amends the Internal Revenue Code to allow an income tax deduction for costs incurred for enrollment in or attendance at classes designated primarily to help individuals stop smoking cigarettes.

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

Timeline

  1. 15 June 1979

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 15 June 1979

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 15 June 1979

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Leesvertaling

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Sponsors

Related records

No cross-record relationships stored yet.

Sources

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