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elects 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).
In order for an expenditure to qualify as an eligible access
expenditure within the meaning given that term by section 44(c),
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Last modified: November 10, 2007