A bill to amend the Internal Revenue Code of 1954 to make permanent the allowance of a deduction for eliminating architectural and transportation barriers for the handicapped and to increase the amount of such deduction from $25,000 to $100,000.

referredUnited States· United States Congress· EN

Introduced

5 January 1981

Last action

—

Status

Read second time and referred to Senate Committee on Finance.

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 $100,000. Makes such tax deduction permanent.

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 5 January 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/27
Open data entity: https://api.congress.gov/v3/bill/97/s/27