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H.R. 10461 (94th): A bill to amend section 214 of the Internal Revenue Code of 1954 to permit the deduction of household and dependent care expenses by a married couple when one spouse is a full-time student to the same extent that such expenses could be deducted if both spouses were employed, and to provide that deductions under such section are to be available to taxpayers electing to take the standard deduction.

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Sponsor and status

Oct 30, 1975
94th Congress (1975–1976)
Died in a previous Congress

This bill was introduced on October 30, 1975, in a previous session of Congress, but it did not receive a vote.


Marvin Esch

Representative for Michigan's 2nd congressional district




Oct 30, 1975

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

H.R. 10461 (94th) was a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

Bills numbers restart every two years. That means there are other bills with the number H.R. 10461. This is the one from the 94th Congress.

This bill was introduced in the 94th Congress, which met from Jan 14, 1975 to Oct 1, 1976. Legislation not enacted by the end of a Congress is cleared from the books.

How to cite this information.

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“H.R. 10461 — 94th Congress: A bill to amend section 214 of the Internal Revenue Code of 1954 to permit ...” 1975. January 26, 2021 <>

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