A bill to amend the Internal Revenue Code of 1986 to allow a deduction for improvements to the taxpayer's principal residence to remove architectural barriers to the handicapped and elderly.

referredUnited States· United States Congress· EN

Introduced

19 May 1988

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to permit an individual income tax deduction of amounts spent to make the taxpayer's principal residence more accessible to and usable by handicapped individuals and elderly individuals.

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 19 May 1988
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/4644
Open data entity: https://api.congress.gov/v3/bill/100/hr/4644