United States · Bill · S
S. 861 (93rd)
A bill to allow an income tax deduction for repair or improvement of a taxpayer's residence.
Introduced
15 February 1973
Last action
15 February 1973 · Introduced
Status
Referred to Senate Committee on Finance.
Sponsors
Sen. Moss, Frank E. [D-UT], Sen. Hart, Philip A. [D-MI], Sen. McGee, Gale W. [D-WY]
Subjects
Taxation
Source updated
1 August 2024
Summary
Allows an income tax deduction under the Internal Revenue Code of 1954 for ordinary and necessary expenses up to $1,000 for any taxable year, incurred by a taxpayer in making repairs and improvements to his residence which will reduce heat loss in winter and heat gain in summer. (Amends 26 U.S.C. 218)
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
15 February 1973
Introduced
Referred to Senate Committee on Finance.
Source: IntroReferral
15 February 1973
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Leesvertaling
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Introduced in Senate
summary · EN · 15 February 1973
Sponsors
- Sen. Moss, Frank E. [D-UT] · D · Sponsor
- Sen. Hart, Philip A. [D-MI] · D · Cosponsor
- Sen. McGee, Gale W. [D-WY] · D · Cosponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/861
- Open data entity: https://api.congress.gov/v3/bill/93/s/861
- us · 93-s-861 · source updated 1 August 2024