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. 3 August 1977

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 3 August 1977

   Introduced

   Introduced in House

   Source: IntroReferral

3. 3 August 1977

   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 · 3 August 1977

  Open at official source

Sponsors

• Rep. Conable, Barber B., Jr. [R-NY-30] · R · Sponsor
• Rep. Fisher, Joesph L. [D-VA-10] · D · Cosponsor
• Rep. Frenzel, Bill [R-MN-3] · R · Cosponsor
• Rep. Lederer, Raymond F. [D-PA-3] · D · Cosponsor
• Rep. Ketchum, William M. [R-CA-18] · R · Cosponsor
• Rep. Keys, Martha E. [D-KS-2] · D · Cosponsor
• · 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.