A bill to amend the Internal Revenue Code of 1954 to increase the amount allowed to be deducted each taxable year for expenses incurred in connection with the elimination of architectural and transportation barriers for the handicapped and elderly from $25,000 to $100,000, and to make permanent the allowance of such deduction.

Summary

Amends the Internal Revenue Code to increase from $25,000 to $100,000 the allowable amount of the income tax tax deduction for eliminating architectural and transportation barriers for the handicapped and aged. Makes such tax deduction permanent.

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

Timeline

1. 3 January 1983

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 3 January 1983

   Introduced

   Introduced in House

   Source: IntroReferral

3. 3 January 1983

   Introduced

   Introduced in House

   Source: IntroReferral

4. 27 June 1984

   Committee

   See H.R.4170.

   Source: Committee

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 · 3 January 1983

  Open at official source

Sponsors

• Rep. Quillen, James H. (Jimmy) [R-TN-1] · R · Sponsor
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1954 to increase the amount allowed to be deducted each taxable year for expenses incurred in connection with the elimination of architectural and transportation barriers for the handicapped and elderly from $25,000 to $100,000, and to make permanent the allowance of such deduction.
• related to ← A bill to amend the Internal Revenue Code of 1954 to increase the amount allowed to be deducted each taxable year for expenses incurred in connection with the elimination of architectural and transportation barriers for the handicapped and elderly from $25,000 to $100,000, and to make permanent the allowance of such deduction.
• related to ← Deficit Reduction Act of 1984