- 10 -
panoramic and Wehmer x-ray machines and rare earth cassette
constitutes “eligible access expenditures” within the meaning of
section 44(c).
In order to qualify as “eligible access expenditures”,
amounts 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 (as in effect on the date of the
enactment of this section).” Sec. 44(c)(1).
Section 44 was enacted on November 5, 1990, as part of the
Omnibus Budget Reconciliation Act of 1990, Pub. L. 101-508, sec.
11611(a), 104 Stat. 1388, 1388-501. Section 44 is intended to
complement the ADA by providing “relief to small businesses
making accommodations required by the ADA.” 136 Cong. Rec.
S12852 (daily ed. Sept. 12, 1990) (Statement by Senator Kohl).
The legislative history indicates that Congress was concerned
that the requirements contained in the ADA may impose a severe
financial burden on certain small businesses. See H. Conf. Rept.
101-964, at 1138-1140 (1990). In order to alleviate the burden,
Congress provided small businesses with a tax credit for a
portion of the costs incurred in complying with the ADA. See id.
If the expenditure was not made to enable compliance with the
ADA, then the expenditure does not qualify for the credit under
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011