HR 12659 · 95th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to treat the amounts paid for custodial care by institutions of certain dependents as amounts paid for medical care.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1978-05-10)
Plain Language Summary
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Amends the Internal Revenue Code to allow a medical care deduction for the costs paid for the custodial care of a dependent suffering Down's syndrome.…
Summarized by Claude AI · Non-partisan · For informational purposes only