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HR 1458 99th Congress House

A bill to amend the Internal Revenue Code of 1954 to extend the deduction for expenses incurred in connection with the elimination of architectural and transportation barriers for the handicapped and…

Official title: A bill to amend the Internal Revenue Code of 1954 to extend the deduction for expenses incurred in connection with the elimination of architectural and transpo… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to extend the deduction for expenses incurred in connection with the elimination of architectural and transportation barriers for the handicapped and elderly.

Introduced: March 7, 1985 See on congress.gov
Taxation Architecture and the disabledDisabledIncome taxSocial Welfare
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Tax deductionsTransportation and the agedTransportation and the physically handicapped
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Mar 7, 1985
Referred to House Committee on Ways and Means.
Mar 7, 1985
Introduced in House
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 Latest action March 7, 1985

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to extend to January 1, 1992, the termination date for the deduction for expenses incurred in connection with the elimination of architectural and transportation barriers to the handicapped and the elderly.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Smith, Christopher H.
New Jersey · Mar 19, 1985
 D
Kaptur, Marcy
Ohio · Mar 7, 1985
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APA
U.S. Congress. (2026). H.R. 1458: A bill to amend the Internal Revenue Code of 1954 to extend the deduction for expenses incurred in connection with the elimination of architectural and transportation barriers for the handicapped and elderly.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-1458/
MLA
"H.R. 1458: A bill to amend the Internal Revenue Code of 1954 to extend the deduction for expenses incurred in connection with the elimination of architectural and transportation barriers for the handicapped and elderly.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-1458/.
Bluebook (legal)
H.R. 1458, 99th Cong. (2026), https://openamerica.io/bill/99-HR-1458/.
Markdown link
[H.R. 1458: A bill to amend the Internal Revenue Code of 1954 to extend the deduction for expenses incurred in connection with the elimination of architectural and transportation barriers for the handicapped and elderly.](https://openamerica.io/bill/99-HR-1458/)
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