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S 27 97th Congress Senate Taxation Architecture and the disabled Capital investments Disabled Government Operations and Politics Income tax Social Welfare Tax deductions Transportation and Travel Transportation and the aged Transportation and the physically handicapped

A bill to amend the Internal Revenue Code of 1954 to make permanent the allowance of a deduction for eliminating architectural and transportation barriers for the handicapped and to increase the…

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A bill to amend the Internal Revenue Code of 1954 to make permanent the allowance of a deduction for eliminating architectural and transportation barriers for the handicapped and to increase the amount of such deduction from $25,000 to $100,000.

Introduced: January 5, 1981 See on congress.gov
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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
Jan 5, 1981
Read second time and referred to Senate Committee on Finance.
Jan 5, 1981
Introduced in Senate
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 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.

What's happening now January 5, 1981

Read second time and referred to Senate Committee on Finance.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Aug 10, 1982
Cite this page click to expand
APA
U.S. Congress. (2026). S. 27: A bill to amend the Internal Revenue Code of 1954 to make permanent the allowance of a deduction for eliminating architectural and transportation barriers for the handicapped and to increase the amount of such deduction from $25,000 to $100,000.. 97th Congress. Open America. https://openamerica.io/bill/97-S-27/
MLA
"S. 27: A bill to amend the Internal Revenue Code of 1954 to make permanent the allowance of a deduction for eliminating architectural and transportation barriers for the handicapped and to increase the amount of such deduction from $25,000 to $100,000.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-S-27/.
Bluebook (legal)
S. 27, 97th Cong. (2026), https://openamerica.io/bill/97-S-27/.
Markdown link
[S. 27: A bill to amend the Internal Revenue Code of 1954 to make permanent the allowance of a deduction for eliminating architectural and transportation barriers for the handicapped and to increase the amount of such deduction from $25,000 to $100,000.](https://openamerica.io/bill/97-S-27/)
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