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United States · Bill · HR

H.R. 1193 (97th)

A bill to amend the Internal Revenue Code of 1954 to allow individuals a credit against income tax for expenditures made for the purchase and installation of locks and other security devices in principal residences.

referredUnited States· United States Congress· EN

Introduced

22 January 1981

Last action

22 January 1981 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Solarz, Stephen J. [D-NY-13], Rep. Bingham, Jonathan B. [D-NY-22], Rep. Howard, James J. [D-NJ-3], Rep. Richmond, Frederick W. [D-NY-14], Rescom. Corrada, Baltasar [I-PR-At Large], Rep. Mitchell, Parren J. [D-MD-7], Rep. Lantos, Tom [D-CA-12], Rep. Collins, Cardiss [D-IL-7], Rep. Fary, John G. [D-IL-5], Rep. Weiss, Ted [D-NY-17], Rep. Chisholm, Shirley [D-NY-12], Rep. Murphy, Austin J. [D-PA-20], Rep. Pepper, Claude [D-FL-18], Rep. Coelho, Anthony Lee [D-CA-15], Rep. Molinari, Guy [R-NY-14], Rep. Rosenthal, Benjamin S. [D-NY-8], Rep. Minish, Joseph G. [D-NJ-11], Rep. Blanchard, James [D-MI-18], Rep. Dymally, Mervyn M. [D-CA-31], Rep. Gejdenson, Sam [D-CT-2], Rep. Rangel, Charles B. [D-NY-15], Rep. Dellums, Ronald V. [D-CA-9], Rep. Vento, Bruce F. [D-MN-4], Rep. Scheuer, James H. [D-NY-8], Rep. Washington, Harold [D-IL-1]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to allow individual taxpayers an income tax credit for up to 50 percent of the cost of installing security devices in their principal residences. Limits the amount of such credit to $200 ($100 in the case of a married individual filing a separate return) for a taxable year. Defines "security devices" as a lock, alarm, or other device which is installed in a taxpayer's principal residence for the purpose of securing such residence. Provides special rules for condominium owners and tenant-stockholders in a cooperative housing corporation.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 22 January 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 22 January 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 22 January 1981

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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