HR 988 · 98th 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.
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: See H.R.4170.(1984-06-27)
Plain Language Summary
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Amends the Internal Revenue Code to increase from $25,000 to $100,000 the allowable amount of the income tax tax deduction for eliminating architectural and transportation barriers for the handicapped and aged. Makes such tax deduction permanent.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (2)
1 Democrat1 Republican