HR 7449 · 97th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to allow a deduction for the expense of altering or improving the principal residence of a taxpayer to remove or mitigate the effect of any architectural or other feature which limits the mobility of the taxpayer or a member of his family because such taxpayer or family member is disabled.

Introduced 1982-12-20· 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.(1982-12-20)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a disabled taxpayer or a taxpayer with a disabled family member an income tax deduction for unreimbursed expenditures for removing architectural barriers.…

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