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patients with disabilities”. Nevertheless, petitioner contends
that he is entitled to a disabled access credit under section 44
because “the design of these machines allows me to provide the
same quality and breadth of services to my disabled patients as I
provide to my other patients”, or, in other words, because “The
machines that I purchased prevent discrimination against disabled
persons.”
Discussion
Subject to various limitations, an “eligible small business”
is entitled to a disabled access credit for “eligible access
expenditures” for the taxable year. Sec. 44(a).2 In the present
case, there is no question that petitioner qualifies as an
“eligible small business” for the year in issue. Sec. 44(b).3
However, the parties disagree on whether the cost of the
2 Sec. 44(a) provides as follows:
SEC. 44. EXPENDITURES TO PROVIDE ACCESS TO DISABLED
INDIVIDUALS.
(a) General Rule.–-For purposes of section 38
[General Business Credit], in the case of an eligible
small business, the amount of the disabled access
credit determined under this section for any taxable
year shall be an amount equal to 50 percent of so much
of the eligible access expenditures for the taxable
year as exceed $250 but do not exceed $10,250.
3 As relevant herein, sec. 44(b) defines “eligible small
business” to mean any person (1) whose gross receipts for the
preceding taxable year did not exceed $1,000,000 or who did not
employ more than 30 full time employees during the preceding
taxable year and (2) who elects the application of the section
for the taxable year.
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Last modified: May 25, 2011