Summary: H.R.13634 — 94th Congress (1975-1976)All Information (Except Text)

There is one summary for H.R.13634. Bill summaries are authored by CRS.

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Introduced in House (05/07/1976)

Authorizes a taxpayer, under the Internal Revenue Code, to elect to treat qualified architectural and transportational barrier removal expenses which are paid or incurred during the taxable year as expenses which are not chargeable to capital account. Deems such expenses so treated as allowable tax deductible expenditures.