To amend the Internal Revenue Code of 1986 to enhance the deduction for expenditures to remove architectural and transportation barriers to certain individuals and to extend and enhance the work opportunity credit, and for other purposes.
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Summary
Based on the bill's title, this measure would amend the Internal Revenue Code of 1986 to enhance the existing tax deduction for expenditures that remove architectural and transportation barriers for certain individuals, and would extend and enhance the work opportunity tax credit. The bill was referred to the House Committee on Ways and Means, and its full text was not available for review, so specific provisions, eligibility details, and effective dates cannot be confirmed.
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