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United States · Bill · S

S. 1579 (97th)

A bill to amend the Internal Revenue Code of 1954 to allow corporations to deduct all contributions made to a joint employee-employer day care facility.

openUnited States· United States Congress· EN

Introduced

31 July 1981

Last action

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Status

Committee on Finance requested executive comment from OMB; Treasury Department.

Sponsors

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Subjects

Discovery layer

Source updated

3 January 2025

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to allow an unrestricted business expense tax deduction for contributions made to a tax-exempt day care facility. Grants tax- exempt status to day care facilities which meet specified requirements.

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Versions

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Documents

1 official file

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Sources

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