HR 4491 · 96th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to treat amounts paid for classes designed primarily to help individuals stop smoking cigarettes as amounts paid for medical care.

Introduced 1979-06-15· Sponsored by Rep. Gephardt, Richard A. [D-MO-3]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1979-06-15)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax deduction for costs incurred for enrollment in or attendance at classes designated primarily to help individuals stop smoking cigarettes.…

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

Cosponsors (13)

10 Democrats3 Republicans