Desta Taye-Channell and Bruce C. Channell - Page 10

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          year and elects the application of section 44 for the year.  Sec.           
          44(b).                                                                      
               “Eligible access expenditure” is defined as an amount paid             
          or incurred by eligible small businesses for the purpose of                 
          complying with the Americans with Disabilities Act of 1990 (ADA),           
          Pub. L. 101-336, 104 Stat. 327.  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).  Eligible access expenditures, however, 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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