26 USC 44 - Expenditures to provide access to disabled individuals

U.S Code last checked for updates: May 04, 2024

§ 44.

Expenditures to provide access to disabled individuals

(a)

General rule

(b)

Eligible small business

For purposes of this section, the term “eligible small business” means any person if—

(1)

either—

(A)

the gross receipts of such person for the preceding taxable year did not exceed $1,000,000, or

(B)

in the case of a person to which subparagraph (A) does not apply, such person employed not more than 30 full-time employees during the preceding taxable year, and

(2)

such person elects the application of this section for the taxable year.

For purposes of paragraph (1)(B), an employee shall be considered full-time if such employee is employed at least 30 hours per week for 20 or more calendar weeks in the taxable year.

(c)

Eligible access expenditures

For purposes of this section—

(1)

In general

(2)

Certain expenditures included

The term “eligible access expenditures” includes amounts paid or incurred—

(A)

for the purpose of removing architectural, communication, physical, or transportation barriers which prevent a business from being accessible to, or usable by, individuals with disabilities,

(B)

to provide qualified interpreters or other effective methods of making aurally delivered materials available to individuals with hearing impairments,

(C)

to provide qualified readers, taped texts, and other effective methods of making visually delivered materials available to individuals with visual impairments,

(D)

to acquire or modify equipment or devices for individuals with disabilities, or

(E)

to provide other similar services, modifications, materials, or equipment.

(3)

Expenditures must be reasonable

(4)

Expenses in connection with new construction are not eligible

(5)

Expenditures must meet standards

(d)

Definition of disability; special rules

For purposes of this section—

(1)

Disability

(2)

Controlled groups

(A)

In general

(B)

Dollar limitation

(3)

Partnerships and S corporations

(4)

Short years

(5)

Gross receipts

(6)

Treatment of predecessors

(7)

Denial of double benefit

In the case of the amount of the credit determined under this section—

(A)

no deduction or credit shall be allowed for such amount under any other provision of this chapter, and

(B)

no increase in the adjusted basis of any property shall result from such amount.

(e)

Regulations

(Added Pub. L. 101–508, title XI, § 11611(a), Nov. 5, 1990, 104 Stat. 1388–501.)

cite as: 26 USC 44