S 1661
101th Congress
Senate
Taxation
Architecture and the disabled
Disabled
Income tax
Social Welfare
Tax credits
Tax deductions
Small Business Disabilities Tax Credit Act of 1989
Introduced: September 22, 1989
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 22, 1989
Read twice and referred to the Committee on Finance.
Sep 22, 1989
Introduced in Senate
Plain-English summary
Small Business Disabilities Tax Credit Act of 1989 - Amends the Internal Revenue Code to allow a disability tax credit for qualified expenses to modify existing facilities, equipment, and materials to make them usable by individuals with disabilities and to make other accommodations for disabled persons. Allows a carry forward of excess qualified disability expenses.
Repeals the treatment of expenditures to remove architectural and transportation barriers to the handicapped and elderly as an itemized deduction.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1