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that petitioner qualifies as an “eligible small business” for the
years in issue, sec. 44(b); their disagreement focuses on whether
the cost of the system qualifies as an “eligible access
expenditure”, sec. 44(c).
To qualify as an eligible access expenditure within the
meaning of section 44, the expenditure must be “paid or incurred
by an eligible small business for the purpose of enabling such
eligible small business to comply with applicable requirements
under the Americans With Disabilities Act of 1990” (ADA). Sec.
44(c)(1).
Congress enacted the ADA to establish a clear and
comprehensive Federal prohibition of discrimination on the basis
of disability in the areas of: (1) Employment in the private
sector; (2) public services; (3) public accommodations; (4)
transportation; and (5) telecommunications. H. Rept. 101-485
(II) at 28 (1990); see also 42 U.S.C. sec. 12101(b). The ADA is
divided into five titles that coincide with the above-mentioned
areas. 42 U.S.C. sec. 12101. Petitioner’s dental office is a
place of public accommodation within the meaning of the ADA. 42
U.S.C. sec. 12181(7)(F); United States v. Morvant, 898 F. Supp.
1157, 1161 (E.D. La. 1995). Consequently, we focus our attention
on Title III of the ADA. 42 U.S.C. secs. 12181-12189.
Title III of the ADA prohibits discrimination “on the basis
of disability in the full and equal enjoyment of the goods,
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