HR 6460 · 97th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to increase the amount allowed to be deducted each taxable year for expenses incurred in connection with the elimination of architectural and transportation barriers for the handicapped and elderly from $25,000 to $100,000, and to make permanent the allowance of such deduction.

Introduced 1982-05-21· Sponsored by Rep. Bailey, Donald A. [D-PA-21]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1982-05-21)

Plain Language Summary

[AI summary unavailable — showing source text] 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.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (20)

15 Democrats5 Republicans