HR 1042 · 98th 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.(1983-01-27)
Plain Language Summary
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Amends the Internal Revenue Code to allow homeowners a one-time income tax deduction for the expense of altering their principal residence to remove or mitigate any architectural or structural feature which limits the mobility of a disabled family member.…
Summarized by Claude AI · Non-partisan · For informational purposes only