Section, acts [Aug. 16, 1954, ch. 736], [68A Stat. 70]; Apr. 2, 1963, [Pub. L. 88–4, § 1], [77 Stat. 4]; Feb. 26, 1964, [Pub. L. 88–272, title II, § 212(a)], [78 Stat. 49]; Dec. 10, 1971, [Pub. L. 92–178, title II, § 210(a)], [85 Stat. 518]; Mar. 29, 1975, [Pub. L. 94–12, title II, § 206], [89 Stat. 32], provided for allowance of deduction for household and dependent care services necessary for gainful employment; defined “qualifying individual”, “employment-related expenses”, “maintaining a household”; limitation on deductible amount; income limitation; and special rules and regulations applicable in the determination and allowance of deduction.
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1975, see [section 508 of Pub. L. 94–455], set out as an Effective Date of 1976 Amendment note under [section 3 of this title].
