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.

Introduced

21 May 1982

Last action

21 May 1982 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Bailey, Donald A. [D-PA-21], Rep. Murphy, Austin J. [D-PA-20], Rep. Bafalis, L. A. (Skip) [R-FL-10], Rep. Lent, Norman F. [R-NY-4], Rep. Martin, James G. [R-NC-9], Rep. Ford, Harold E. [D-TN-9], Rep. Lowry, Mike [D-WA-7], Rep. Dunn, Jim [R-MI-6], Rep. LeBoutillier, John [R-NY-6], Rep. Edgar, Robert W. [D-PA-7], Rep. Synar, Mike [D-OK-2], Rep. Peyser, Peter A. [D-NY-23], Rep. Rahall, Nick J., II [D-WV-3], Sen. Simon, Paul [D-IL], Rep. Matsui, Robert T. [D-CA-5], Rep. Howard, James J. [D-NJ-3], Rep. Lehman, William [D-FL-17], Rep. Fazio, Vic [D-CA-3], Rep. Frank, Barney [D-MA-4], Sen. Daschle, Thomas A. [D-SD], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Heckler, Margaret M. [R-MA-10], Sen. Schumer, Charles E. [D-NY], Rep. Quillen, James H. (Jimmy) [R-TN-1], Del. Sunia, Foto I. F. [D-AS-At Large], Rep. Fish, Hamilton, Jr. [R-NY-19], Rep. McGrath, Raymond J. [R-NY-5], Rep. Molinari, Guy [R-NY-14], Rep. Hyde, Henry J. [R-IL-6], Rep. Mottl, Ronald M. [D-OH-23], Rep. Anderson, Glenn M. [D-CA-32], Rep. Erdahl, Arlen [R-MN-1], Rep. Davis, Robert W. [R-MI-11], Rep. Martinez, Matthew G. [D-CA-31], Rep. Mineta, Norman Y. [D-CA-15], Rep. McDade, Joseph M. [R-PA-10], Rep. Paul, Ron [R-TX-14]

Subjects

Taxation

Source updated

7 February 2024