United States · Bill · S
S. 1661 (101st)
Small Business Disabilities Tax Credit Act of 1989
Introduced
22 September 1989
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Small Business Disabilities Tax Credit Act of 1989 - Amends the Internal Revenue Code to allow a disability tax credit for qualified expenses to modify existing facilities, equipment, and materials to make them usable by individuals with disabilities and to make other accommodations for disabled persons. Allows a carry forward of excess qualified disability expenses. Repeals the treatment of expenditures to remove architectural and transportation barriers to the handicapped and elderly as an itemized deduction.
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 22 September 1989
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/senate-bill/1661
- Open data entity: https://api.congress.gov/v3/bill/101/s/1661