A bill to amend the Internal Revenue Code of 1954 to allow a credit against the individual income tax for tuition paid for the elementary or secondary education of dependents.

referredUnited States· United States Congress· EN

Introduced

14 January 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Allows a tax credit under the Internal Revenue Code for tuition paid for the elementary or secondary education of dependents. States that such tax credit shall be limited to 50 percent of tuition paid or $400, whichever is less.

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Documents

1 official file

Introduced in House
summary · EN · 14 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/854
Open data entity: https://api.congress.gov/v3/bill/94/hr/854