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S 27 97th Congress Senate

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…

Official title: 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 … Show full official titleShow less

Official title: 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: August 10, 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
Jan 5, 1981
Read second time and referred to Senate Committee on Finance.
Jan 5, 1981
Introduced in Senate
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 Latest action January 5, 1981

Read second time and referred to Senate Committee on Finance.

 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 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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