A bill to amend the Internal Revenue Code of 1954 to provide a deduction for certain employment-related expenses paid or incurred by a handicapped individual.

referredUnited States· United States Congress· EN

Introduced

4 January 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow handicapped individuals a deduction for their employment-related expenses. Provides that if a handicapped taxpayer's adjusted gross income exceeds $35,000, such deduction shall be reduced by one-half of the excess of the taxpayer's adjusted gross income.

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Documents

1 official file

Introduced in House
summary · EN · 4 January 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/1100
Open data entity: https://api.congress.gov/v3/bill/95/hr/1100