HR 1077 · 94th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to allow a deduction for income tax purposes of certain expenses incurred by the taxpayer for the education of a dependent.

Introduced 1975-01-14· Sponsored by Rep. Sullivan, Leonor K. (Mrs. John B.) [D-MO-3]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1975-01-14)

Plain Language Summary

[AI summary unavailable — showing source text] Allows a deduction for income tax purposes of expenses (including tuition, fees, books, supplies, equipment, transportation, food, and lodging) incurred by the taxpayer for the education of a dependent. Provides that the deduction for food and lodging shall be limited to $200 per semester or $400 per calendar year.…

Summarized by Claude AI · Non-partisan · For informational purposes only