A bill to amend section 214 of the Internal Revenue Code of 1954 to provide a deduction for household and dependent care services necessary for education.

referredUnited States· United States Congress· EN

Introduced

28 May 1974

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Provides, under the Internal Revenue Code, a tax deduction for household and dependent care services necessary for the education of the taxpayer. States that for such deduction to apply to married persons, both must be students or one employed substantially full time and the other a student.

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Documents

1 official file

Introduced in Senate
summary · EN · 28 May 1974
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/3534
Open data entity: https://api.congress.gov/v3/bill/93/s/3534