HR 5515 · 93th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to provide that amounts paid to certain related individuals shall be allowable as a deduction under the provision permitting a deduction for dependent care services necessary for gainful employment.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1973-03-13)
Plain Language Summary
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Provides that under the Internal Revenue Code of 1954 amounts paid to related individuals shall be allowable as a deduction under the provision permitting a deduction for dependent care services necessary for gainful employment. (Amends 26 U.S.C. sec. 214 (e) (4))…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
14 Democrats6 Republicans