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.

referredUnited States· United States Congress· EN

Introduced

15 January 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

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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Documents

1 official file

Introduced in House
summary · EN · 15 January 1975
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/751
Open data entity: https://api.congress.gov/v3/bill/94/hr/751