HR 3113 · 93th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 in relation to expenses for care of certain dependents.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1973-01-29)
Plain Language Summary
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Increases to $1,000 (and to $1,500 for two or more dependents) the limitation on deductions allowable under the Internal Revenue Code to a taxpayer for expenses for household and child care services necessary for gainful employment. (Amends 26 U.S.C. 214(b)(1))…
Summarized by Claude AI · Non-partisan · For informational purposes only