A bill to amend the Internal Revenue Code of 1954 to allow an itemized deduction for certain wages.

[AI summary unavailable — showing source text] Expresses the sense of the House of Representatives that the President should promote negotiations for a comprehensive test ban treaty. Provides, under the internal Revenue Code, for an income tax deduction to an individual for any amount paid as wages or other compensation for personal service, by another individual who is not claimed as an exemption by the taxpayer.…