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 1981 - Amends the Internal Revenue Code to permit a taxpayer to elect to treat expenditures for removing architectural and transportational barriers to the handicapped and elderly in any facility owned or leased by the taxpayer as current expenses and thus deductible in the current taxable year.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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