Pub. L. 94-12, tit. II, sec. 206

INCREASE IN INCOME LIMITATION APPLICABLE TO CHILD AND DEPENDENT CARE DEDUCTION.

EnactedYear: 1975Length: 47 wordsOfficial source
SEC. 206. INCREASE IN INCOME LIMITATION APPLICABLE TO CHILD AND DEPENDENT CARE DEDUCTION. Section 214 (relating to expenses for household and dependent care services necessary for gainful employment) is amended by striking out “$18,000” each place it appears in subsection (d) and inserting in lieu thereof “$35,000”.
Pub. L. 94-12, tit. II, sec. 206: INCREASE IN INCOME LIMITATION APPLICABLE TO CHILD AND DEPENDENT CARE DEDUCTION. | Justis AI