A bill to amend the Internal Revenue Code of 1954 to allow a deduction for expenses allocable to the use of any portion of a dwelling unit in the trade or business of providing day care services whether or not such portion is exclusively used in such trade or business.

referredUnited States· United States Congress· EN

Introduced

21 February 1977

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Amends the Internal Revenue Code to exempt trade or business expenses incurred in providing day care services on a regular basis in a taxpayer's dwelling unit from the prohibition on deducting expenses with respect to a dwelling unit which is used by the taxpayer as his residence.

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Documents

1 official file

Introduced in Senate
summary · EN · 21 February 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/senate-bill/749
Open data entity: https://api.congress.gov/v3/bill/95/s/749