Sen. Moss, Frank E. [D-UT] (Introduced 02/15/1973)
Summary: S.861 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in Senate (02/15/1973)
Allows an income tax deduction under the Internal Revenue Code of 1954 for ordinary and necessary expenses up to $1,000 for any taxable year, incurred by a taxpayer in making repairs and improvements to his residence which will reduce heat loss in winter and heat gain in summer. (Amends 26 U.S.C. 218)
Summary: S.861 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in Senate (02/15/1973)
Allows an income tax deduction under the Internal Revenue Code of 1954 for ordinary and necessary expenses up to $1,000 for any taxable year, incurred by a taxpayer in making repairs and improvements to his residence which will reduce heat loss in winter and heat gain in summer. (Amends 26 U.S.C. 218)
Summary: S.861 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in Senate (02/15/1973)
Allows an income tax deduction under the Internal Revenue Code of 1954 for ordinary and necessary expenses up to $1,000 for any taxable year, incurred by a taxpayer in making repairs and improvements to his residence which will reduce heat loss in winter and heat gain in summer. (Amends 26 U.S.C. 218)
Summary: S.861 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in Senate (02/15/1973)
Allows an income tax deduction under the Internal Revenue Code of 1954 for ordinary and necessary expenses up to $1,000 for any taxable year, incurred by a taxpayer in making repairs and improvements to his residence which will reduce heat loss in winter and heat gain in summer. (Amends 26 U.S.C. 218)
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