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  <bill>
    <number>5262</number>
    <updateDate>2023-01-14T22:48:41Z</updateDate>
    <updateDateIncludingText>2023-01-14T22:48:41Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2004-10-07</introducedDate>
    <congress>108</congress>
    <committees>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
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            <name>Referred to</name>
            <date>2004-10-07T14:05:20Z</date>
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      <item>
        <actionDate>2004-10-07</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <actionDate>2004-10-07</actionDate>
        <text>Introduced in House</text>
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    <sponsors>
      <item>
        <bioguideId>F000440</bioguideId>
        <fullName>Rep. Fossella, Vito [R-NY-13]</fullName>
        <firstName>VITO</firstName>
        <lastName>FOSSELLA</lastName>
        <party>R</party>
        <state>NY</state>
        <district>13</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Armed Forces and National Security</name>
        </item>
        <item>
          <name>College costs</name>
        </item>
        <item>
          <name>Costs</name>
        </item>
        <item>
          <name>Education</name>
        </item>
        <item>
          <name>Elementary and secondary education</name>
        </item>
        <item>
          <name>Families</name>
        </item>
        <item>
          <name>Higher education</name>
        </item>
        <item>
          <name>Income tax</name>
        </item>
        <item>
          <name>Labor and Employment</name>
        </item>
        <item>
          <name>Secondary education</name>
        </item>
        <item>
          <name>Survivors' benefits</name>
        </item>
        <item>
          <name>Tax deductions</name>
        </item>
        <item>
          <name>Veterans' benefits</name>
        </item>
        <item>
          <name>Veterans' education</name>
        </item>
        <item>
          <name>Vocational and technical education</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2004-10-07</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2004-11-29T19:17:19Z</updateDate>
        <text><![CDATA[ <p>Amends the Internal Revenue Code to allow a tax deduction from gross income (available for taxpayers who do not itemize deductions) for the uncompensated educational expenses of a spouse or child of certain deceased, permanently disabled, missing in action, or captured members of the Armed Forces.</p>]]></text>
      </summary>
    </summaries>
    <title>To amend the Internal Revenue Code of 1986 to allow a deduction from gross income for uncompensated education costs incurred by veterans' survivors and dependents who are in receipt of educational assistance under chapter 35 of title 38, United States Code.</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>To amend the Internal Revenue Code of 1986 to allow a deduction from gross income for uncompensated education costs incurred by veterans' survivors and dependents who are in receipt of educational assistance under chapter 35 of title 38, United States Code.</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to allow a deduction from gross income for uncompensated education costs incurred by veterans' survivors and dependents who are in receipt of educational assistance under chapter 35 of title 38, United States Code.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
    </titles>
    <textVersions>
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        <type>Introduced in House</type>
        <date>2004-10-07T04:00:00Z</date>
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    <latestAction>
      <actionDate>2004-10-07</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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