The Library of Congress  >  THOMAS Home  >  Committee Reports  >  Search Results
THIS SEARCH THIS DOCUMENT GOTO
Next Hit Forward New Search
Prev Hit Back Home Page
Hit List Full Display Help
Contents Display

House Report 107-650 - BACK TO SCHOOL TAX RELIEF ACT OF 2002

Full Display
Related Information
PDF
Printer Friendly Display
Bill Summary and Status
Full Text of Bill



Table of Contents

Beginning
SECTION 1. SHORT TITLE.
SEC. 2. DEDUCTION FOR ELEMENTARY AND SECONDARY EDUCATION EXPENSES.
I. SUMMARY AND BACKGROUND
A. PURPOSE AND SUMMARY
B. BACKGROUND AND NEED FOR LEGISLATION
C. LEGISLATIVE HISTORY
COMMITTEE ACTION
II. EXPLANATION OF THE BILL
A. EXTEND TUITION DEDUCTION TO QUALIFIED ELEMENTARY AND SECONDARY EDUCATION EXPENSES
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
III. VOTES OF THE COMMITTEE
MOTION TO REPORT THE BILL
VOTE ON PROCEDURAL MOTION
IV. BUDGET EFFECTS OF THE BILL
A. COMMITTEE ESTIMATE OF BUDGETARY EFFECTS
B. STATEMENT REGARDING NEW BUDGET AUTHORITY AND TAX EXPENDITURES BUDGET AUTHORITY
C. COST ESTIMATE PREPARED BY THE CONGRESSIONAL BUDGET OFFICE
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE
A. COMMITTEE OVERSIGHT FINDINGS AND RECOMMENDATIONS
B. STATEMENT OF GENERAL PERFORMANCE GOALS AND OBJECTIVES
C. CONSTITUTIONAL AUTHORITY STATEMENT
D. INFORMATION RELATING TO UNFUNDED MANDATES
E. APPLICABILITY OF HOUSE RULE XXI 5(B)
F. TAX COMPLEXITY ANALYSIS
VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED
INTERNAL REVENUE CODE OF 1986
Subtitle A--Income Taxes
CHAPTER 1--NORMAL TAXES AND SURTAXES
Subchapter B--Computation of Taxable Income
PART I--DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
SEC. 62. ADJUSTED GROSS INCOME DEFINED.
PART VII--ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
SEC. 222. QUALIFIED TUITION AND RELATED EXPENSES.
VII. DISSENTING VIEWS
THIS SEARCH THIS DOCUMENT GOTO
Next Hit Forward New Search
Prev Hit Back Home Page
Hit List Full Display Help
Contents Display