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HR 6460 97th Congress House

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…

Official title: 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 … Show full official titleShow less

Official title: 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.

Introduced: September 23, 1982 See on congress.gov
Taxation Architecture and the disabledCapital investmentsDisabledGovernment Operations and Politics
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Income taxSocial WelfareTax deductionsTransportation and TravelTransportation and the agedTransportation and the physically handicapped
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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
May 21, 1982
Referred to House Committee on Ways and Means.
May 21, 1982
Introduced in House
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 Latest action May 21, 1982

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase the allowable amount of the income tax deduction for eliminating architectural and transportation barriers for the handicapped and aged from $25,000 to $100,000.

Makes such tax deduction permanent.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schumer, Charles E.
New York · Sep 23, 1982
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APA
U.S. Congress. (2026). H.R. 6460: 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.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-6460/
MLA
"H.R. 6460: 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.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-6460/.
Bluebook (legal)
H.R. 6460, 97th Cong. (2026), https://openamerica.io/bill/97-HR-6460/.
Markdown link
[H.R. 6460: 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.](https://openamerica.io/bill/97-HR-6460/)
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