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S 1661 101th Congress Senate

Small Business Disabilities Tax Credit Act of 1989

Official title: A bill to amend the Internal Revenue Code of 1986 to provide for a tax credit for qualifying disability expenses.

Introduced: October 3, 1989 See on congress.gov
Taxation Architecture and the disabledDisabledIncome taxSocial Welfare
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Tax creditsTax deductions
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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
Sep 22, 1989
Read twice and referred to the Committee on Finance.
Sep 22, 1989
Introduced in Senate
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 Latest action September 22, 1989

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Oct 3, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1661: Small Business Disabilities Tax Credit Act of 1989. 101st Congress. Open America. https://openamerica.io/bill/101-S-1661/
MLA
"S. 1661: Small Business Disabilities Tax Credit Act of 1989." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-S-1661/.
Bluebook (legal)
S. 1661, 101st Cong. (2026), https://openamerica.io/bill/101-S-1661/.
Markdown link
[S. 1661: Small Business Disabilities Tax Credit Act of 1989](https://openamerica.io/bill/101-S-1661/)
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