HR 141 · 95th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to allow a deduction, for income tax purposes, based on expenses incurred by the taxpayer for the higher education of his children.

Introduced 1977-01-04· Sponsored by Rep. Annunzio, Frank [D-IL-11]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1977-01-04)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax deduction for one half of the amounts paid to meet the higher education expenses of any child for which the taxpayer is entitled to a personal exemption.…

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