HR 813 · 93th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to increase from 13 to 16 the maximum age of a dependent child with respect to whom the deduction for child-care expenses may be allowed.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1973-01-03)
Plain Language Summary
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Increases, under the Internal Revenue Code, from 13 to 16 the maximum age of a dependent child with respect to whom the deduction for child-care expenses may be allowed a taxpayer. (Amends 26 U.S.C. 214(b)(i)(A))…
Summarized by Claude AI · Non-partisan · For informational purposes only