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United States · Bill · S

S. 1661 (101st)

Small Business Disabilities Tax Credit Act of 1989

referredUnited States· United States Congress· EN

Introduced

22 September 1989

Last action

22 September 1989 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Pryor, David H. [D-AR], Sen. Boren, David L. [D-OK], Sen. Hatch, Orrin G. [R-UT], Sen. Harkin, Tom [D-IA], Sen. Gore, Albert, Jr. [D-TN], Sen. Kerrey, J. Robert [D-NE], Sen. Kasten, Robert W., Jr. [R-WI], Sen. Boschwitz, Rudy [R-MN], Sen. Simon, Paul [D-IL], Sen. Grassley, Chuck [R-IA], Sen. Simpson, Alan K. [R-WY], Sen. Hollings, Ernest F. [D-SC], Sen. Bumpers, Dale [D-AR], Sen. Sanford, Terry [D-NC], Sen. Coats, Daniel [R-IN], Sen. Heinz, John [R-PA], Sen. McCain, John [R-AZ], Sen. Levin, Carl [D-MI], Sen. Burdick, Quentin N. [D-ND], Sen. Baucus, Max [D-MT], Sen. Bond, Christopher S. [R-MO], Sen. Cochran, Thad [R-MS], Sen. Kohl, Herb [D-WI], Sen. Bryan, Richard H. [D-NV], Sen. Mikulski, Barbara A. [D-MD], Sen. Riegle, Donald W., Jr. [D-MI], Sen. D'Amato, Alfonse [R-NY]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Official sourceDownload fileView documentsShare

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 22 September 1989

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 22 September 1989

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN

    ViewDownloadOpen at official source

  • Introduced in Senate

    summary · EN · 22 September 1989

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

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Sources

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