A bill to amend the Internal Revenue Code of 1954 to allow a credit against income tax to individuals for tuition expenses incurred in providing private nonprofit elementary and secondary education.

referredUnited States· United States Congress· EN

Introduced

3 January 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Allows a credit against income tax under the Internal Revenue Code to individuals for 50 percent of the tuition expenses incurred in providing private nonprofit elementary and secondary education for a dependent. Limits such tax credit to $500, and provides that such tax credit shall not exceed an individual's tax liability. Defines educational institutions that qualify for this tax credit. (Amends 26 U.S.C. 42)

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Documents

1 official file

Introduced in House
summary · EN · 3 January 1973
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/450
Open data entity: https://api.congress.gov/v3/bill/93/hr/450