A bill to provide income tax incentives for the modification of certain facilities so as to remove architectural and transportational barriers to the handicapped and elderly.
Freedom of Access for the Elderly and Handicapped Act of 1975 - Amends the Internal Revenue Code to permit taxpayers an election to treat expenditures for making buildings or public transportation vehicles accessible to the handicapped and elderly as current expenses and thus deductible from gross income in the current taxable year.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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