National Aeronautics and Space Administration Authorization Act, 1974

Summary

Allows a tax deduction under the Internal Revenue Code to an individual for a taxable year in an amount equal to the expenses paid or accrued by the taxpayer during the taxable year for the education of the taxpayer and his dependents enrolled at an institution of higher or vocational education. Outlines the limitations and special rules for a reduction of the allowable deduction, for adjustments for scholarships, and for veterans' benefits. Sets forth those definitions applicable under the Act.

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1 official file

• Introduced in House

  summary · EN · 2 May 1973

  Open at official source

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