United States · Bill · HR
H.R. 2175 (95th)
Freedom of Access for the Elderly and Handicapped Act
Introduced
19 January 1977
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Freedom of Access for the Elderly and Handicapped Act - Authorizes a taxpayer, under the Internal Revenue Code, to elect to treat qualified architectural and transportation barrier removal expenses which are paid or incurred during the taxable year as expenses which are not chargeable to capital account. Deems such expenses so treated as allowable tax deductible expenditures.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 19 January 1977
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/house-bill/2175
- Open data entity: https://api.congress.gov/v3/bill/95/hr/2175