HR 271 · 94th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to allow a credit against the individual income tax for tuition paid for the elementary or secondary education of dependents.

Introduced 1975-01-14· Sponsored by Rep. Boland, Edward P. [D-MA-2]· 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 tax credit under the Internal Revenue Code for tuition paid for the elementary or secondary education of dependents to a private nonprofit school. States that such credit shall be limited to 50 percent of tuition paid or $400, whichever is less.…

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