HR 7664 · 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.

Introduced 1973-05-09· Sponsored by Rep. Roe, Robert A. [D-NJ-8]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-05-09)

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