A bill to amend the Internal Revenue Code of 1954 to allow a deduction for income tax purposes of certain expenses incurred by the taxpayer for the education of a dependent.

Summary

Allows a deduction for income tax purposes of expenses including tuition, fees, books, supplies, equipment, food, and lodging incurred by the taxpayer for the education of a dependent at a primary or secondary educational institution. Provides that the amount of the deduction attributable to food and lodging shall not exceed $200 per semester, or $400 per year.

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Timeline

1. 15 January 1975

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 15 January 1975

   Introduced

   Introduced in House

   Source: IntroReferral

3. 15 January 1975

   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

• Introduced in House

  summary · EN · 15 January 1975

  Open at official source

Sponsors

• Rep. Murphy, John M. [D-NY-17] · D · Sponsor
• · hswm00 · Standing

Related records

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