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the application of section 44 for the year. Sec. 44(b). The
term “eligible access expenditure” is defined as an amount paid
or incurred by an eligible small business for the purpose of
enabling the eligible small business to comply with the
applicable requirements under the ADA. Sec. 44(c)(1). Such
expenditures include amounts paid or incurred (1) for the purpose
of removing architectural, communication, physical, or
transportation barriers that prevent a business from being
accessible to, or usable by, individuals with disabilities;
(2) to provide qualified interpreters or other effective methods
of making aurally delivered materials available to individuals
with hearing impairments; (3) to acquire or modify equipment or
devices for individuals with disabilities; or (4) to provide
other similar services, modifications, materials, or equipment.
See sec. 44(c)(2). However, eligible access expenditures do not
include expenditures that are unnecessary to accomplish such
purposes. See sec. 44(c)(3). Additionally, eligible access
expenditures do not include amounts that are paid or incurred for
the purpose of removing architectural, communication, physical,
or transportation barriers that prevent a business from being
accessible to, or usable by, individuals with disabilities with
respect to any facility first placed in service after November 5,
1990. See sec. 44(c)(4).
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