
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC190]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
      PART VI--ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
 
Sec. 190. Expenditures to remove architectural and 
        transportation barriers to the handicapped and elderly
        

(a) Treatment as expenses

                           (1) In general

        A taxpayer may elect to treat qualified architectural and 
    transportation barrier removal expenses which are paid or incurred 
    by him during the taxable year as expenses which are not chargeable 
    to capital account. The expenditures so treated shall be allowed as 
    a deduction.

                            (2) Election

        An election under paragraph (1) shall be made at such time and 
    in such manner as the Secretary prescribes by regulations.

(b) Definitions

    For purposes of this section--

        (1) Architectural and transportation barrier removal 
                                  expenses

        The term ``architectural and transportation barrier removal 
    expenses'' means an expenditure for the purpose of making any 
    facility or public transportation vehicle owned or leased by the 
    taxpayer for use in connection with his trade or business more 
    accessible to, and usable by, handicapped and elderly individuals.

       (2) Qualified architectural and transportation barrier 
                              removal expenses

        The term ``qualified architectural and transportation barrier 
    removal expense'' means, with respect to any such facility or public 
    transportation vehicle, an architectural or transportation barrier 
    removal expense with respect to which the taxpayer establishes, to 
    the satisfaction of the Secretary, that the resulting removal of any 
    such barrier meets the standards promulgated by the Secretary with 
    the concurrence of the Architectural and Transportation Barriers 
    Compliance Board and set forth in regulations prescribed by the 
    Secretary.

                     (3) Handicapped individual

        The term ``handicapped individual'' means any individual who has 
    a physical or mental disability (including, but not limited to, 
    blindness or deafness) which for such individual constitutes or 
    results in a functional limitation to employment, or who has any 
    physical or mental impairment (including, but not limited to, a 
    sight or hearing impairment) which substantially limits one or more 
    major life activities of such individual.

(c) Limitation

    The deduction allowed by subsection (a) for any taxable year shall 
not exceed $15,000.

(Added Pub. L. 94-455, title XXI, Sec. 2122(a), Oct. 4, 1976, 90 Stat. 
1914; amended Pub. L. 98-369, div. A, title X, Sec. 1062(a)(1), (b), 
July 18, 1984, 98 Stat. 1047; Pub. L. 99-514, title II, Sec. 244, Oct. 
22, 1986, 100 Stat. 2183; Pub. L. 101-508, title XI, Secs. 11611(c), 
11801(a)(14), Nov. 5, 1990, 104 Stat. 1388-503, 1388-520.)


                               Amendments

    1990--Subsec. (c). Pub. L. 101-508, Sec. 11611(c), substituted 
``$15,000'' for ``$35,000''.
    Subsec. (d). Pub. L. 101-508, Sec. 11801(a)(14), struck out subsec. 
(d) which related to application of section to taxable years beginning 
after Dec. 31, 1976, and before Jan. 1, 1983, and to taxable years 
beginning after Dec. 31, 1983.
    1986--Subsec. (d)(2). Pub. L. 99-514 substituted ``1983'' for 
``1983, and before January 1, 1986''.
    1984--Subsec. (c). Pub. L. 98-369, Sec. 1062(b), substituted 
``$35,000'' for ``$25,000''.
    Subsec. (d). Pub. L. 98-369, Sec. 1062(a)(1), amended subsec. (d) 
generally, substituting provisions that this section shall apply to 
taxable years beginning after December 31, 1976, and before January 1, 
1983, and to taxable years beginning after December 31, 1983, and before 
January 1, 1986 for provisions which had required the Secretary to 
prescribe such regulations as might be necessary to carry out this 
section within 180 days after October 4, 1976.


                    Effective Date of 1990 Amendment

    Amendment by section 11611(c) of Pub. L. 101-508 applicable to 
taxable years beginning after Nov. 5, 1990, see section 11611(e)(2) of 
Pub. L. 101-508, set out as a note under section 38 of this title.


                    Effective Date of 1984 Amendment

    Section 1062(c) of Pub. L. 98-369 provided that: ``The amendment 
made by subsection (b) [amending this section] shall apply to taxable 
years beginning after December 31, 1983.''


                             Effective Date

    Section 2122(c) of Pub. L. 94-455, as amended by Pub. L. 96-167, 
Sec. 9(c), Dec. 29, 1979, 93 Stat. 1278; Pub. L. 98-369, div. A, title 
X, Sec. 1062(a)(2), July 18, 1984, 98 Stat. 1047, provided that: ``The 
amendments made by this section [enacting this section and amending 
sections 263, 1245, and 1250 of this title] shall apply to taxable years 
beginning after December 31, 1976.''


                            Savings Provision

    For provisions that nothing in amendment by section 11801(a)(14) of 
Pub. L. 101-508 be construed to affect treatment of certain transactions 
occurring, property acquired, or items of income, loss, deduction, or 
credit taken into account prior to Nov. 5, 1990, for purposes of 
determining liability for tax for periods ending after Nov. 5, 1990, see 
section 11821(b) of Pub. L. 101-508, set out as a note under section 29 
of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 67, 263, 1245, 1250 of this 
title.
