§ 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly
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(a)Treatment as expenses
(1)In general A taxpayer may elect to treat qualified architectural and transportation barrier removal expenses which are paid or incurred by him during the taxable year as expenses which are not chargeable to capital account. The expenditures so treated shall be allowed as a deduction.
(2)Election An election under paragraph
(1)shall be made at such time and in such manner as the Secretary prescribes by regulations.
(b)Definitions For purposes of this section—
(1)Architectural and transportation barrier removal expenses The term “architectural and transportation barrier removal expenses” means an expenditure for the purpose of making any facility or public transportation vehicle owned or leased by the taxpayer for use in connection with his trade or business more accessible to, and usable by, handicapped and elderly individuals.
(2)Qualified architectural and transportation barrier removal expenses The term “qualified architectural and transportation barrier removal expense” means, with respect to any such facility or public transportation vehicle, an architectural or transportation barrier removal expense with respect to which the taxpayer establishes, to the satisfaction of the Secretary, that the resulting removal of any such barrier meets the standards promulgated by the Secretary with the concurrence of the Architectural and Transportation Barriers Compliance Board and set forth in regulations prescribed by the Secretary.
(3)Handicapped individual The term “handicapped individual” means any individual who has a physical or mental disability (including, but not limited to, blindness or deafness) which for such individual constitutes or results in a functional limitation to employment, or who has any physical or mental impairment (including, but not limited to, a sight or hearing impairment) which substantially limits one or more major life activities of such individual.
(c)Limitation The deduction allowed by subsection
(a)for any taxable year shall not exceed $15,000.
(Added Pub. L. 94–455, title XXI, § 2122(a), Oct. 4, 1976, 90 Stat. 1914; amended Pub. L. 98–369, div. A, title X, § 1062(a)(1), (b), July 18, 1984, 98 Stat. 1047; Pub. L. 99–514, title II, § 244, Oct. 22, 1986, 100 Stat. 2183; Pub. L. 101–508, title XI, §§ 11611(c), 11801(a)(14), Nov. 5, 1990, 104 Stat. 1388–503, 1388–520.)
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- Pub. L. 94–455, title XXI, § 2122(a)
- 90 Stat. 1914
- Pub. L. 98–369, div. A, title X, § 1062(a)(1)
- 98 Stat. 1047
- Pub. L. 99–514, title II, § 244
- 100 Stat. 2183
- Pub. L. 101–508, title XI
- 104 Stat. 1388–503
- Pub. L. 101–508, § 11611(c)
- Pub. L. 101–508, § 11801(a)(14)
- Pub. L. 99–514
- Pub. L. 98–369, § 1062(b)
- Pub. L. 98–369, § 1062(a)(1)
- section 11611(c) of Pub. L. 101–508
- section 11611(e)(2) of Pub. L. 101–508
- Pub. L. 98–369, div. A, title X, § 1062(c)
- Pub. L. 94–455, title XXI, § 2122(c)
- 90 Stat. 1915
- Pub. L. 96–167, § 9(c)
- 93 Stat. 1278
- Pub. L. 98–369, div. A, title X, § 1062(a)(2)
- section 11801(a)(14) of Pub. L. 101–508
- section 11821(b) of Pub. L. 101–508
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cites case law
§ 190
Expenditures to remove architectural and transportation barriers to the handicapped and elderly
Stat.×7
U.S.C.×4
Pub. L.Pub. L. 94–455, title XXI, § 2122(a)
Stat.90 Stat. 1914
Pub. L.Pub. L. 98–369, div. A, title X, § 1062(a)(1)
Stat.98 Stat. 1047
Pub. L.Pub. L. 99–514, title II, § 244
Cites 25 · showing 7Cited by 11 across 2 sources