HR 3654 · 94th Congress · Taxation

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.

Introduced 1975-02-25· Sponsored by Rep. Kastenmeier, Robert W. [D-WI-2]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1975-02-25)

Plain Language Summary

[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.…

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