ERIC Number: ED143445
Record Type: RIE
Publication Date: 1977-Apr-5
Reference Count: 0
Business Use of Residence for Day Care Services. Report Together with Additional Views Submitted by Mr. Ullman, from the Committee on Ways and Means, House of Representatives, Ninety-Fifth Congress, First Session to Accompany H.R. 3340.
Congress of the U.S., Washington, DC. House Committee on Ways and Means.
This booklet contains the report from the House of Representatives Committee on Ways and Means on the amendment to the Internal Revenue Code which would allow taxpayers an income tax deduction for the business use of any part of their residence for day care services, whether or not that part is exclusively used for day care. Included in the report are: (1) a summary of the amendment; (2) a discussion of the present law, a statement of reasons for change, and an explanation of the new provision; (3) a statement of the effect of the bill on the budget; (4) the vote of the committee in reporting the bill; (5) committee findings on related matters required to be discussed under house rules; (6) the text of changes in existing law made by the bill as reported; and (7) the additional views of Hon. Ken Holland. (JMB)
Publication Type: Legal/Legislative/Regulatory Materials
Education Level: N/A
Authoring Institution: Congress of the U.S., Washington, DC. House Committee on Ways and Means.
Note: Not available in hard copy due to marginal legibility of original