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.

[AI summary unavailable — showing source text] Allows an individual to deduct as a business deduction those expenses incurred which includes a qualified spouse, child, or dependent and when such expenses are ordinary and necessary to enable the taxpayer to be gainfully employed. Outlines special rules which apply to person seeking to use this deduction. (Amends 26 U.S.C. 162)…