A bill to amend the Internal Revenue Code of 1954 to provide income tax incentives for the modification of certain facilities and vehicles so as to remove architectural and transportational barriers to the handicapped and elderly.

Summary

Amends the Internal Revenue Code to permit taxpayers an election to treat expenditures for making buildings or public transportation vehicles accessible to the handicapped and elderly as current expenses and thus deductible from gross income in the current taxable year.

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

Timeline

1. 24 January 1979

   Introduced

   Introduced in House

   Source: IntroReferral

2. 24 January 1979

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

3. 24 January 1979

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 24 January 1979

  Open at official source

Sponsors

• Rep. Conte, Silvio O. [R-MA-1] · R · Sponsor
• · hswm00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to provide income tax incentives for the modification of certain facilities and vehicles so as to remove architectural and transportational barriers to the handicapped and elderly.