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26 U.S.C. § 44 — Expenditures to provide access to disabled individuals
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of section 38, in the case of an eligible small business, the amount of the disabled access credit determined under this section for any taxable year shall be an amount equal to 50 percent of so much of the eligible access expenditures for the taxable year as exceed $250 but do not exceed $10,250.
**(b) Eligible small business** For purposes of this section, the term “eligible small business” means any person if—
(1) either—
(A) the gross receipts of such person for the preceding taxable year did not exceed $1,000,000, or
(B) in the case of a person to which subparagraph (A) does not apply, such person employed not more than 30 full-time employees during the preceding taxable year, and
(2) such person elects the application of this section for the taxable year.
For purposes of paragraph (1)(B), an employee shall be considered full-time if such employee is employed at least 30 hours per week for 20 or more calendar weeks in the taxable year.
**(c) Eligible access expenditures** For purposes of this section—
(1) **In general** — The term “eligible access expenditures” means amounts paid or incurred by an eligible small business for the purpose of enabling such eligible small business to comply with applicable requirements under the Americans With Disabilities Act of 1990 (as in effect on the date of the enactment of this section).
(2) **Certain expenditures included** — The term “eligible access expenditures” includes amounts paid or incurred—
(A) for the purpose of removing architectural, communication, physical, or transportation barriers which prevent a business from being accessible to, or usable by, individuals with disabilities,
(B) to provide qualified interpreters or other effective methods of making aurally deli
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Source file: Laws/federal/codes/united-states-code/title-26/section-44-expenditures-to-provide-access-to-disabled-individuals--ce53ec5336.md
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Source location: Title 26, Chapter 1, § 44; chapter-001-normal-taxes-and-surtaxes.md
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**(a) General rule** For purposes of section 38, in the case of an eligible small business, the amount of the disabled access credit determined under this section for any taxable year shall be an amount equal to 50 percent of so much of the eligible access expenditures for the taxable year as exceed $250 but do not exceed $10,250.
**(b) Eligible small business** For purposes of this section, the term “eligible small business” means any person if—
(1) either—
(A) the gross receipts of such person for the preceding taxable year did not exceed $1,000,000, or
(B) in the case of a person to which subparagraph (A) does not apply, such person employed not more than 30 full-time employees during the preceding taxable year, and
(2) such person elects the application of this section for the taxable year.
For purposes of paragraph (1)(B), an employee shall be considered full-time if such employee is employed at least 30 hours per week for 20 or more calendar weeks in the taxable year.
**(c) Eligible access expenditures** For purposes of this section—
(1) **In general** — The term “eligible access expenditures” means amounts paid or incurred by an eligible small business for the purpose of enabling such eligible small business to comply with applicable requirements under the Americans With Disabilities Act of 1990 (as in effect on the date of the enactment of this section).
(2) **Certain expenditures included** — The term “eligible access expenditures” includes amounts paid or incurred—
(A) for the purpose of removing architectural, communication, physical, or transportation barriers which prevent a business from being accessible to, or usable by, individuals with disabilities,
(B) to provide qualified interpreters or other effective methods of making aurally delivered materials available to individuals with hearing impairments,
(C) to provide qualified readers, taped texts, and other effective methods of making visually delivered materials available to individuals with visual impairments,
(D) to acquire or modify equipment or devices for individuals with disabilities, or
(E) to provide other similar services, modifications, materials, or equipment.
(3) **Expenditures must be reasonable** — Amounts paid or incurred for the purposes described in paragraph (2) shall include only expenditures which are reasonable and shall not include expenditures which are unnecessary to accomplish such purposes.
(4) **Expenses in connection with new construction are not eligible** — The term “eligible access expenditures” shall not include amounts described in paragraph (2)(A) which are paid or incurred in connection with any facility first placed in service after the date of the enactment of this section.
(5) **Expenditures must meet standards** — The term “eligible access expenditures” shall not include any amount unless the taxpayer establishes, to the satisfaction of the Secretary, that the resulting removal of any barrier (or the provision of any services, modifications, materials, or equipment) 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.
**(d) Definition of disability; special rules** For purposes of this section—
(1) **Disability** — The term “disability” has the same meaning as when used in the Americans With Disabilities Act of 1990 (as in effect on the date of the enactment of this section).
(2) **Controlled groups**
(A) *In general* — All members of the same controlled group of corporations (within the meaning of section 52(a)) and all persons under common control (within the meaning of section 52(b)) shall be treated as 1 person for purposes of this section.
(B) *Dollar limitation* — The Secretary shall apportion the dollar limitation under subsection (a) among the members of any group described in subparagraph (A) in such manner as the Secretary shall by regulations prescribe.
(3) **Partnerships and S corporations** — In the case of a partnership, the limitation under subsection (a) shall apply with respect to the partnership and each partner. A similar rule shall apply in the case of an S corporation and its shareholders.
(4) **Short years** — The Secretary shall prescribe such adjustments as may be appropriate for purposes of paragraph (1) of subsection (b) if the preceding taxable year is a taxable year of less than 12 months.
(5) **Gross receipts** — Gross receipts for any taxable year shall be reduced by returns and allowances made during such year.
(6) **Treatment of predecessors** — The reference to any person in paragraph (1) of subsection (b) shall be treated as including a reference to any predecessor.
(7) **Denial of double benefit** — In the case of the amount of the credit determined under this section—
(A) no deduction or credit shall be allowed for such amount under any other provision of this chapter, and
(B) no increase in the adjusted basis of any property shall result from such amount.
**(e) Regulations** The Secretary shall prescribe regulations necessary to carry out the purposes of this section.
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Federal law — U.S. Code and appendices · legal_authorities
For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 37
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Homosexuality and bisexuality** For purposes of the definition of “disability” in section 12102(2) 11 See References in Text note below. of this title, homosexuality and bisexuality are not impairments and as such are not disabilities under this chapter.
**(b) Certain conditions** Under this chapter, the term “disability” shall not include—
(1) transvestism, transsexualism, pedophilia, exhibitionism, voyeurism, gender identity disorders not resulting from physical impairments, or other sexual behavior disorders;
(2) compulsive gambling, kleptomania, or pyromania; or
(3) psychoactive substance use disorders resulting from current illegal use of drugs.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of credit** There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of—
(1) the business credit carryforwards carried to such taxable year,
(2) the amount of the current year business credit, plus
(3) the business credit carrybacks carried to such taxable year.
**(b) Current year business credit** For purposes of this subpart, the amount of the current year business credit is the sum of the following credits determined for the taxable year:
(1) the investment credit determined under section 46,
(2) the work opportunity credit determined under section 51(a),
(3) the alcohol fuels credit determined under section 40(a),
(4) the research credit determined under section 41(a),
(5) the low-income housing credit determined under section 42(a),
(6) the enhanced oil recovery credit under section 43(a),
(7) in the case of an eligible small business (as defined in section 44(b)), the disabled access credit determined under section 44(a),
(8) the renewable electricity production credit under section 45(a),
(9) the empowerment zone employment credit determined under section 1396(a),
(10) the Indian employment credit as determined under section 45A(a),
(11) the employer social security credit determined under section 45B(a),
(12) the orphan drug credit determined under section 45C(a),
(13) the new markets tax credit determined under section 45D(a),
(14) in the case of an eligible employer (as defined in section 45E(c)), the small employer pension plan startup cost credit determined under section 45E(a),
(15) the employer-provided child care credit determined under section 45F(a),
(16) the railroad track maintenance credit determined under section 45G(a),
(17) the biodiesel fuels cr
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—
(1) a reasonable allowance for salaries or other compensation for personal services actually rendered;
(2) traveling expenses (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and
(3) rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
For purposes of the preceding sentence, the place of residence of a Member of Congress (including any Delegate and Resident Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by such Members within each taxable year for living expenses shall not be deductible for income tax purposes. For purposes of paragraph (2), the taxpayer shall not be treated as being temporarily away from home during any period of employment if such period exceeds 1 year. The preceding sentence shall not apply to any Federal employee during any period for which such employee is certified by the Attorney General (or the designee thereof) as traveling on behalf of the United States in temporary duty status to investigate or prosecute, or provide support services for the investigation or prosecution of, a Federal crime.
**(b) Charitable contributions and gifts excepted** No deduction shall be allowed under subsection (a) for any contribution or gift which would be al
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Federal law — U.S. Code and appendices · legal_authorities
In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year—
(1) for the production or collection of income;
(2) for the management, conservation, or maintenance of property held for the production of income; or
(3) in connection with the determination, collection, or refund of any tax.
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Federal law — U.S. Code and appendices · legal_authorities
Page 245
TITLE 26—INTERNAL REVENUE CODE
§ 44
this section [amending this section] shall apply to costs
paid or incurred in taxable years beginning after De-
cember 31, 2004.’’
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106–554, § 1(a)(7) [title III, § 317(b)], Dec. 21,
2000, 114 Stat. 2763, 2763A–645, provided that: ‘‘The
amendment made by this section [amending this sec-
tion] shall take effect as if included in section 11511 of
the Revenue Reconciliation Act of 1990 [Pub. L.
101–508].’’
EFFECTIVE DATE
Pub. L. 101–508, title XI, § 11511(d), Nov. 5, 1990, 104
Stat. 1388–485, provided that:
‘‘(1) IN GENERAL.—The amendments made by this sec-
tion [enacting this section and amending sections 38,
39, 196, and 6501 of this title] shall apply to costs paid
or incurred in taxable years beginning after December
31, 1990.
‘‘(2) SPECIAL
RULE
FOR
SIGNIFICANT
EXPANSION
OF
PROJECTS.—For purposes of section 43(c)(2)(A)(iii) of the
Internal Revenue Code of 1986 (as added by subsection
(a)), any significant expansion after December 31, 1990,
of a project begun before January 1, 1991, shall be treat-
ed as a project with respect to which the first injection
commences after December 31, 1990.’’
INFLATION ADJUSTED ITEMS FOR CERTAIN YEARS
Provisions relating to inflation adjustment of items
in this section for certain years were contained in the
following:
2024—Internal Revenue Notice 2024–61.
2023—Internal Revenue Notice 2023–57.
2022—Internal Revenue Notice 2022–19.
2021—Internal Revenue Notice 2021–47.
2020—Internal Revenue Notice 2020–31.
2019—Internal Revenue Notice 2019–36.
2018—Internal Revenue Notice 2018–49.
2017—Internal Revenue Notice 2017–25.
2016—Internal Revenue Notice 2016–44.
2015—Internal Revenue Notice 2015–64.
2014—Internal Revenue Notice 20
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 44
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