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.

referredUnited States· United States Congress· EN

Introduced

16 September 1982

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

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

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Documents

1 official file

Introduced in House
summary · EN · 16 September 1982
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/7134
Open data entity: https://api.congress.gov/v3/bill/97/hr/7134