A bill to amend the Internal Revenue Code of 1954 to allow a disaster loss deduction with respect to a taxpayer's residence for losses which occur where the taxpayer is ordered to demolish or relocate such residence because of the danger of mudslides, earthslides, or flooding.

reportedUnited States· United States Congress· EN

Introduced

28 April 1983

Last action

—

Status

Ordered to be Reported (Amended).

Summary

Amends the Internal Revenue Code to allow a taxpayer a disaster loss deduction if ordered by the State to demolish or relocate his residence because of the dangers of mudslides, earthslides, or flooding.

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Documents

1 official file

Introduced in House
summary · EN · 28 April 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/house-bill/2831
Open data entity: https://api.congress.gov/v3/bill/98/hr/2831