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HR 152 101th Congress House Taxation Architecture and the disabled Home repair and improvement Income tax Social Welfare Tax deductions

To amend the Internal Revenue Code of 1986 to allow a deduction for improvements to the taxpayer's principal residence to remove architectural barriers to the handicapped and elderly.

Introduced: January 3, 1989 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 3, 1989
Referred to the House Committee on Ways and Means.
Jan 3, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit an individual income tax deduction for amounts spent to make the taxpayer's principal residence more accessible to and usable by handicapped individuals and elderly individuals.

What's happening now January 3, 1989

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Pelosi, Nancy
California · Feb 9, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 152: To amend the Internal Revenue Code of 1986 to allow a deduction for improvements to the taxpayer's principal residence to remove architectural barriers to the handicapped and elderly.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-152/
MLA
"H.R. 152: To amend the Internal Revenue Code of 1986 to allow a deduction for improvements to the taxpayer's principal residence to remove architectural barriers to the handicapped and elderly.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-152/.
Bluebook (legal)
H.R. 152, 101st Cong. (2026), https://openamerica.io/bill/101-HR-152/.
Markdown link
[H.R. 152: To amend the Internal Revenue Code of 1986 to allow a deduction for improvements to the taxpayer's principal residence to remove architectural barriers to the handicapped and elderly.](https://openamerica.io/bill/101-HR-152/)
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