H.R. 7449 (97th): A bill to amend the Internal Revenue Code of 1954 to allow a deduction for the expense of altering or improving the principal residence of a taxpayer to remove or mitigate the effect of any architectural or other feature which limits the mobility of the taxpayer or a member of his family because such taxpayer or family member is disabled.


Dec 20, 1982
97th Congress, 1981–1982

Died in a previous Congress

This bill was introduced on December 20, 1982, in a previous session of Congress, but was not enacted.


Donald Bailey
Representative for Pennsylvania's 21st congressional district

About the bill

Summary (CRS)
Amends the Internal Revenue Code to allow a disabled taxpayer or a taxpayer with a disabled family member an income tax deduction for unreimbursed expenditures for removing architectural barriers.

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What is a bill?

The “H.R.” in “H.R. 7449” means this is a House of Representatives bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

The bill’s title was written by its sponsor.


Dec 20, 1982


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