A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for charitable contribution of the right to use a residence for occupancy by handicapped individuals.

referredUnited States· United States Congress· EN

Introduced

5 January 1981

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to permit individual taxpayers an income tax deduction for a charitable contribution for permitting tax-exempt organizations which care for handicapped individuals to use a residence of the taxpayer for the care of such individuals. Specifies that the amount of such deduction shall be the rental value of the residence.

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Documents

1 official file

Introduced in House
summary · EN · 5 January 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/206
Open data entity: https://api.congress.gov/v3/bill/97/hr/206