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.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1982-12-20)
Plain Language Summary
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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