S. 1199 — A bill to amend section 214 of the Internal Revenue Code of 1954 to permit a married couple to deduct certain household and dependent care expenses when one spouse is a full-time student to the same extent that a deduction would be allowable were both spouses employed.

Summary

Permits a married couple to deduct under the Internal Revenue Code household and depandent care expenses when one spouse is a full-time student to the same extent that a deduction would be allowable were both spouses employed. (Amends 26 U.S.C. 214 (e))

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Related Legislation

H.R. 5712A bill to amend the Internal Revenue Code of 1954 to permit the deduction of household and dependent care expenses by a married couple when one spouse is a full-time student to the same extent that such expenses could be deducted if both spouses were employed.
1973-03-15Referred to House Committee on Ways and Means.
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Legislative Actions

1973-03-14
Introduced in Senate
1973-03-14
Referred to Senate Committee on Finance.

A bill to amend section 214 of the Internal Revenue Code of 1954 to permit a married couple to deduct certain household and dependent care expenses when one spouse is a full-time student to the same extent that a deduction would be allowable were both spouses employed.

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