HR 16791 · 93th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to allow a business deduction under section 162 for certain ordinary and necessary expenses incurred to enable an individual to be gainfully employed.

Introduced 1974-09-23· Sponsored by Rep. Grasso, Ella T. [D-CT-6]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1974-09-23)

Plain Language Summary

[AI summary unavailable — showing source text] Allows a business tax deduction, under the Internal Revenue Code, for the ordinary and necessary expenses for household care and the care of qualified dependents incurred to enable an individual to be gainfully employed.…

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