Browse Bills

There is one summary for this bill. Bill summaries are authored by CRS.

Provides that any amount paid during the taxable year by the taxpayer as tuition for the private elementary or secondary education of a handicapped dependent shall be treated, under the Internal Revenue Code, as an amount paid for the medical care of such dependent if such education is recommended by a physician or other qualified practitioner in the field of working with the handicapped. (Adds 26 U.S.C. 213(g))

There is one summary for this bill. Bill summaries are authored by CRS.

Provides that any amount paid during the taxable year by the taxpayer as tuition for the private elementary or secondary education of a handicapped dependent shall be treated, under the Internal Revenue Code, as an amount paid for the medical care of such dependent if such education is recommended by a physician or other qualified practitioner in the field of working with the handicapped. (Adds 26 U.S.C. 213(g))

There is one summary for this bill. Bill summaries are authored by CRS.

Provides that any amount paid during the taxable year by the taxpayer as tuition for the private elementary or secondary education of a handicapped dependent shall be treated, under the Internal Revenue Code, as an amount paid for the medical care of such dependent if such education is recommended by a physician or other qualified practitioner in the field of working with the handicapped. (Adds 26 U.S.C. 213(g))

There is one summary for this bill. Bill summaries are authored by CRS.

Provides that any amount paid during the taxable year by the taxpayer as tuition for the private elementary or secondary education of a handicapped dependent shall be treated, under the Internal Revenue Code, as an amount paid for the medical care of such dependent if such education is recommended by a physician or other qualified practitioner in the field of working with the handicapped. (Adds 26 U.S.C. 213(g))