United States · Bill · S
S. 2947 (101st)
A bill to amend the Internal Revenue Code of 1986 to allow a deduction for a portion of residential telephone expenses of day care facilities.
Introduced
1 August 1990
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to allow a deduction for a portion of residential telephone expenses if the taxpayer is required under State law to have a telephone in connection with the regular use of a portion of the residence to provide day care for children, for individuals who have attained age 65, or for individuals who are physically or mentally incapable of caring for themselves.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 1 August 1990
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/101st-congress/senate-bill/2947
- Open data entity: https://api.congress.gov/v3/bill/101/s/2947