There is one summary. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/03/1973)

Allows a taxpayer to deduct all ordinary expenses paid or incurred in seeking employment during the taxable year. Provides that such taxpayer does not have to be unemployed at the time the expense is paid or incurred. (Amends 26 U.S.C. 162(h))