A bill to amend the Internal Revenue Code of 1954 to permit the deduction of household and dependent care expenses by a married couple when one spouse is a full-time student to the same extent that such expenses could be deducted if both spouses were employed.

[AI summary unavailable — showing source text] Permits a tax deduction under the Internal Revenue Code of household and dependent care expenses by a married couple when one spouse is a full-time student to the same extent that such expenses could be deducted if both spouses were employed. (Amends 26 U.S.C. 214 (e) (2))…