A bill to amend the Internal Revenue Code of 1954 to allow handicapped individuals a credit for certain transportation expenses.

Summary

Amends the Internal Revenue Code to allow handicapped individuals a nonrefundable income tax credit for 20 percent of their commuting expenses for a taxable year. Limits the amount of commuting expenses which may be taken into account for the credit to $5,000. Reduces the amount of commuting expenses eligible for the credit by one-half of the amount by which the taxpayer's adjusted gross income exceeds $20,000. Defines a "handicapped individual" as an individual who is blind or has a medically determinable physical or mental impairment which can be expected to last continuously for at least 12 months and which prevents the individual from using public transportation. Defines "commuting expenses" as expenses for the transportation of a handicapped individual between his residence and his principal place of employment.

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Timeline

1. 29 October 1981

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 29 October 1981

   Introduced

   Introduced in House

   Source: IntroReferral

3. 29 October 1981

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

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Versions

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Documents

1 official file

• Introduced in House

  summary · EN · 29 October 1981

  Open at official source

Sponsors

• Rep. Rangel, Charles B. [D-NY-19] · D · Sponsor
• · hswm00 · Standing

Related records

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