Sec. 9. Tax credit for expenditures for accessible taxi vehicles
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Subsection
(c)section 44 of the Internal Revenue Code of 1986 is amended— in paragraph (1)— by striking paid or incurred by an eligible small business and inserting “paid or incurred— by an eligible small business ; by striking section). and inserting section), and ; and by inserting at the end the following: by an eligible small business which is a qualified taxi company for the purpose of purchasing or adapting a vehicle for use as an accessible taxi vehicle that meets the guidelines established under section 8 of the Accessible Transportation for All Act . ; and by adding at the end the following: Any term used in paragraph (1)(B), which is defined in section 2 of the Accessible Transportation for All Act shall have the meaning given such term in such section, as in effect on the date of the enactment of this paragraph. The term qualified taxi company means a person that provides passenger land transportation for a fixed fare by a taxicab and is licensed to engage in the trade or business of furnishing such transportation by a Federal, State, or local authority having jurisdiction over transportation furnished by such person. . The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after the date of the enactment of this Act.