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employees (and which elect to be treated as such by filing a Form
8826). Sec. 44(b).
“Eligible access expenditures” are defined as amounts paid
or incurred by eligible small businesses for the purpose of
complying with ADA, including the following: (1) Expenditures to
remove architectural, communication, physical, or transportation
barriers preventing the business from being accessible to, or
usable by, individuals with disabilities; and (2) expenditures to
acquire or modify equipment for use by or to benefit individuals
with disabilities. Sec. 44(c)(2)(A), (D). Also, to qualify as
eligible access expenditures the expenditures must be reasonable
and necessary. Sec. 44(c)(3).
In Fan v. Commissioner, 117 T.C. 32, 34-35, 37 (2001), a
disabled access tax credit claimed by a dentist relating to the
cost of an intraoral camera system was disallowed. The intraoral
camera system included a wand-shaped oral camera that could be
inserted inside patients’ mouths, a monitor, and educational
videotapes, all of which enabled patients to watch the dentist
perform dental work and to watch videos that explained various
diagnoses and treatments. Id. at 34.
In Fan, because, prior to purchasing the intraoral camera
system, the dentist was already in compliance with ADA through
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Last modified: May 25, 2011