A bill to amend the Internal Revenue Code of 1986 to allow the costs of property designed specifically for handicapped and elderly individuals as a trade or business deduction.

referredUnited States· United States Congress· EN

Introduced

21 October 1987

Last action

—

Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to allow as an income tax deduction the cost of acquiring or modifying property which is used in a trade or business and is specifically designed to enhance the employability and productivity of handicapped and elderly individuals.

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Timeline

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Votes

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 21 October 1987
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/senate-bill/1806
Open data entity: https://api.congress.gov/v3/bill/100/s/1806