A bill to amend the Internal Revenue Code of 1954 to allow a deduction for the expense of altering or improving the principal residence of a taxpayer to remove or mitigate the effect of any architectural or other feature which limits the mobility of the taxpayer or a member of his family because such taxpayer or family member is disabled.

referredUnited States· United States Congress· EN

Introduced

27 January 1983

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow homeowners a one-time income tax deduction for the expense of altering their principal residence to remove or mitigate any architectural or structural feature which limits the mobility of a disabled family member.

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Documents

1 official file

Introduced in House
summary · EN · 27 January 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/house-bill/1042
Open data entity: https://api.congress.gov/v3/bill/98/hr/1042