HR 361 · 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. Downing, Thomas N. [D-VA-1]· 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. States that such tax 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