A bill to amend section 214 of the Internal Revenue Code of 1954 to permit a married couple to deduct certain household and dependent care expenses when one spouse is a full-time student to the same extent that a deduction would be allowable were both spouses employed.

referredUnited States· United States Congress· EN

Introduced

14 March 1973

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Permits a married couple to deduct under the Internal Revenue Code household and depandent care expenses when one spouse is a full-time student to the same extent that a deduction would be allowable were both spouses employed. (Amends 26 U.S.C. 214 (e))

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

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

Introduced in Senate
summary · EN · 14 March 1973
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/1199
Open data entity: https://api.congress.gov/v3/bill/93/s/1199