HR 1094 · 96th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide that an individual may deduct amounts paid for his higher education, or for the higher education of any of his dependents.

Introduced 1979-01-18· Sponsored by Rep. Quillen, James H. (Jimmy) [R-TN-1]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1979-01-18)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax deduction for the expenses paid for the higher education of the taxpayer or a dependent, not exceeding $1,000 for each student.…

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