HR 5491 · 101th Congress · Taxation

To amend the Internal Revenue Code of 1986 to permit a deduction for certain educational costs of licensed practical or vocational nurses.

Introduced 1990-08-03· Sponsored by Rep. Horton, Frank J. [R-NY-29]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1990-08-03)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an itemized deduction for the qualified nursing educational expenses paid or incurred by a licensed practical or vocational nurse enrolled in a course of study leading to qualification as a registered nurse. Allows such deduction in computing adjusted gross income.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (11)

6 Democrats5 Republicans