HR 5792 · 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 service necessary for gainful employment.

Introduced 1973-03-19· Sponsored by Rep. Ketchum, William M. [R-CA-36]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-03-19)

Plain Language Summary

[AI summary unavailable — showing source text] 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 (1)

1 Republican
Rep. Collier, Harold R. [R-IL-6]IL