A bill to amend the Internal Revenue Code of 1954 to allow a deduction for expenses allocable to the use of any portion of a dwelling unit in the trade or business of providing day care services whether or not such portion is exclusively used in such trade or business.

referredUnited States· United States Congress· EN

Introduced

7 March 1977

Last action

7 March 1977 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Fraser, Donald M. [D-MN-5], Rep. Vento, Bruce F. [D-MN-4], Rep. Dicks, Norman D. [D-WA-6], Rep. Badillo, Herman [D-NY-21], Rep. Bingham, Jonathan B. [D-NY-22], Rep. Carney, Charles J. [D-OH-19], Rep. Chisholm, Shirley [D-NY-12], Rep. Cleveland, James C. [R-NH-2], Rep. Conyers, John, Jr. [D-MI-13], Rep. Daniel, W. C. (Dan) [D-VA-5], Rep. Downey, Thomas J. [D-NY-2], Rep. Ertel, Allen E. [D-PA-17], Del. Fauntroy, Walter E. [D-DC-At Large], Rep. Fenwick, Millicent H. [R-NJ-5], Rep. Ford, William D. [D-MI-13], Rep. Keys, Martha E. [D-KS-2], Rep. Kostmayer, Peter H. [D-PA-8], Rep. Lehman, William [D-FL-17], Sen. Mikulski, Barbara A. [D-MD], Rep. Moakley, John Joseph [D-MA-9], Rep. Neal, Stephen L. [D-NC-5], Rep. Nolan, Richard M. [D-MN-8], Rep. Oberstar, James L. [D-MN-8], Rep. Panetta, Leon [D-CA-16], Rep. Pritchard, Joel [R-WA-1]

Subjects

Taxation

Source updated

1 August 2024

Taxation

Official source View documents Share

Summary

Amends the Internal Revenue Code to exempt trade or business expenses incurred in providing day care services on a regular basis in a taxpayer's dwelling unit from the prohibition on deducting expenses with respect to a dwelling unit which is used by the taxpayer as his residence.

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

Timeline

7 March 1977
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
7 March 1977
Introduced
Introduced in House
Source: IntroReferral
7 March 1977
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

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Vertaal naar

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Introduced in House
summary · EN · 7 March 1977
Open at official source

Related records

related to → A bill to amend the Internal Revenue Code of 1954 to allow a deduction for expenses allocable to the use of any portion of a dwelling unit in the trade or business of providing day care services whether or not such portion is exclusively used in such trade or business.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/95th-congress/house-bill/4561
Open data entity: https://api.congress.gov/v3/bill/95/hr/4561
us · 95-hr-4561 · source updated 1 August 2024