To amend the Internal Revenue Code of 1986 to provide a simplified method for computing the deductions allowable to home day care providers for the business use of their homes.
Day Care Provider Tax Simplification Act - Amends the Internal Revenue Code to provide a revised allocation formula for determining deductions allowable to home day care providers for the business use to their homes.
Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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