A bill to amend the Internal Revenue Code of 1954 to provide income tax incentives for the modification of certain facilities and vehicles so as to remove architectural and transportational barriers to the handicapped and olderly.

referredUnited States· United States Congress· EN

Introduced

14 April 1976

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Authorizes a taxpayer, under the Internal Revenue Code, to elect to treat qualified architectural and transportational barrier removal expenses which are paid or incurred during the taxable year as expenses which are not chargeable to capital account. Deems such expenses so treated as allowable tax deductible expenditures.

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Documents

1 official file

Introduced in Senate
summary · EN · 14 April 1976
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/senate-bill/3316
Open data entity: https://api.congress.gov/v3/bill/94/s/3316