Description of H.R. 5826 (Small Business Tax Incentive Act of 1990) : Scheduled for Markup Consideration By the House Committee On Ways And Means On October 16, 1990 Jcx-40-90

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Definition of eligible public accommodations access expenditures Eligible public accommodations access expenditures are defined as amounts paid or incurred by a taxpayer either (1) for the purpose of removing architectural, communication, or transportation barriers which prevent a public accommodation operated by the taxpayer from being accessible to, or usable by, individuals with a disability, or (2) for providing auxiliary aids and services to individuals with a disability who are employees
...of, or using, a public accommodation operated by the taxpayer.
The amount of an expenditure is not to be considered an eligible public accommodations access expenditure unless the taxpayer establishes to the satisfaction of the Secretary of the Treasury that the removal of any barrier or the provision of any auxiliary aids and services to which the expenditure relates satisfies standards set forth in regulations promulgated by the Secretary with the concurrence of the Architectural and Transportation Barriers Compliance Board.


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