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(1) The nature and cost of the action to be
taken;
(2) The financial resources of the place of public
accommodation, and the effect of the action on its
expenses and resources; and
(3) The type of operations of the place of public
accommodation, and the impact of the action on its
operations. Id.
Cases discussing ADA sec. 302, 104 Stat. 355, 42 U.S.C. sec.
12182(b)(2)(A)(ii), make it clear that determining whether
expenditures and modifications by service providers would be
reasonable constitutes a fact and case specific test. As
explained in Staron v. McDonald’s Corp., 51 F.3d 353, 356 (2d
Cir. 1995):
the determination of whether a particular modification
is “reasonable” involves a fact-specific, case-by-case
inquiry that considers, among other factors, the
effectiveness of the modification in light of the
nature of the disability in question and the cost to
the organization that would implement it. [Citations
omitted.]
Section 44(a) provides “eligible small businesses” with a
Federal income tax credit equal to 50 percent of “eligible access
expenditures” exceeding $250 and up to $10,250 (with a maximum
credit of $5,000) which enable the businesses to comply with ADA.
“Eligible small businesses” are defined as businesses with
gross receipts less than $1 million or with less than 30
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Last modified: May 25, 2011