H.R. 157 — A bill to amend the Internal Revenue Code of 1954 in relation to deduction for business expenses for care of certain dependents.

Summary

Allows a business tax deduction under the Internal Revenue Code for expenses incurred for the care of one or more dependents if such care is for the purpose of enabling the taxpayer to carry on a trade or business, including the performance of services by the taxpayer as an employee.

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Related Legislation

H.R. 1923A bill to amend the Internal Revenue Code of 1954 in relation to deduction for business expenses for care of certain dependents.
1975-01-23Referred to House Committee on Ways and Means.
Related
H.R. 4358A bill to amend the Internal Revenue Code of 1954 in relation to deduction for business expenses for care of certain dependents.
1975-03-06Referred to House Committee on Ways and Means.
Related

Legislative Actions

1975-01-14
Introduced in House
1975-01-14
Introduced in House
1975-01-14
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 in relation to deduction for business expenses for care of certain dependents.

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