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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).
Petitioners contend that they are eligible to claim the
disabled access credit under section 44(a) because (1) they had
an eligible small business, and (2) their investment in the
program was an eligible access expenditure. Respondent contends,
among other things, that a subscription to the program is not
necessary to comply with the ADA and thus is not an eligible
access expenditure pursuant to section 44(c).
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Last modified: May 25, 2011