HR 716 · 96th 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.

Introduced 1979-01-15· Sponsored by Rep. Roe, Robert A. [D-NJ-8]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1979-01-15)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax deduction for expenses paid or incurred for the custodial care of a dependent suffering Down's syndrome.…

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