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 $50,000, and to make permanent the allowance of such deduction.

openUnited States· United States Congress· EN

Introduced

26 January 1983

Last action

—

Status

Committee on Finance requested executive comment from OMB; Treasury Department.

Summary

Amends the Internal Revenue Code to increase the allowable amount of the income tax deduction for eliminating architectural and transportation barriers for the handicapped and aged from $25,000 to $50,000. Makes such tax deduction permanent.

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Documents

1 official file

Introduced in Senate
summary · EN · 26 January 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/111
Open data entity: https://api.congress.gov/v3/bill/98/s/111