H.R. 267 — 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.

Summary

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.

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Related Legislation

H.R. 4170Deficit Reduction Act of 1984
1984-07-18Became Public Law No: 98-369.
Related
H.R. 988A 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.
1984-06-27See H.R.4170.
Related
H.R. 1016A 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.
1984-06-27See H.R.4170.
Related

Legislative Actions

1983-01-03
Introduced in House
1983-01-03
Introduced in House
1983-01-03
Referred to House Committee on Ways and Means.
1984-06-27
See H.R.4170.

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