A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of amounts paid to relatives for purposes of the credit for expenses for household and dependent care services necessary for gainful employment.

Summary

Amends the Internal Revenue Code to remove the requirement that household and dependent care services rendered by relatives qualify as employment for purposes of the Federal Insurance Contributions Act in order for their wages to be considered expenses for purposes of the income tax credit for expenses paid for such services.

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

Timeline

1. 26 July 1977

   Introduced

   Introduced in House

   Source: IntroReferral

2. 26 July 1977

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

3. 26 July 1977

   Introduced

   Introduced in House

   Source: IntroReferral

4. 1 May 1978

   Reported

   Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1092.

   Source: Committee

5. 1 May 1978

   Reported

   Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1092.

   Source: Committee

6. 23 May 1978

   Vote

   Measure passed House, amended, roll call #356 (363-44).

   Source: Floor

7. 23 May 1978

   Vote

   Passed/agreed to in House: Measure passed House, amended, roll call #356 (363-44).

   Source: Floor

8. 23 May 1978

   Floor

   Measure called up under motion to suspend rules and pass in House.

   Source: Floor

9. 24 May 1978

   Introduced

   Referred to Senate Committee on Finance.

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

• Reported to House with amendment(s)

  summary · EN · 1 May 1978

  Open at official source

• Introduced in House

  summary · EN · 26 July 1977

  Open at official source

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Sponsors

• Rep. Conable, Barber B., Jr. [R-NY-30] · R · Sponsor
• · ssfi00 · Standing
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of amounts paid to relatives for purposes of the credit for expenses for household and dependent care services necessary for gainful employment.
• related to ← A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of amounts paid to relatives for purposes of the credit for expenses for household and dependent care services necessary for gainful employment.
• related to ← A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of amounts paid to relatives for purposes of the credit for expenses for household and dependent care services necessary for gainful employment.