26 U.S.C. § 189 — Untitled legal text

Page 915 TITLE 26—INTERNAL REVENUE CODE § 190 Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. [§ 188. Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520] Section, added Pub. L. 92–178, title III, § 303(a), Dec. 10, 1971, 85 Stat. 521; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–30, title IV, § 402(a)(1)–(3), May 23, 1977, 91 Stat. 155, related to amortization of certain expenditures for child care facilities. Statutory Notes and Related Subsidiaries SAVINGS PROVISION For provisions that nothing in repeal by 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 liabil- ity for tax for periods ending after Nov. 5, 1990, see sec- tion 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title. [§ 189. Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355] Section, added Pub. L. 94–455, title II, § 201(a), Oct. 4, 1976, 90 Stat. 1525; amended Pub. L. 95–600, title VII, § 701(m)(1), Nov. 6, 1978, 92 Stat. 2907; Pub. L. 97–34, title II, § 262(a), (b), Aug. 13, 1981, 95 Stat. 264; Pub. L. 97–248, title II, § 207(a)–(d), Sept. 3, 1982, 96 Stat. 431, 432; Pub. L. 97–354, § 5(a)(24), Oct. 19, 1982, 96 Stat. 1694; Pub. L. 98–369, div. A, title I, § 93(a), title VII, § 712(c), July 18, 1984, 98 Stat. 614, 947, related to amortization of real property construction period interest and taxes. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL If any interest costs incurred after Dec. 31, 1986, are attributable to costs incurred before Jan. 1, 1987, the repeal of this section is applicable to such interest costs only to the extent such interest costs are attrib- utable to costs which were required to be capitalized under section 263 of the Internal Revenue Code of 1954 and which would have been taken into account in ap- plying this section (as in effect before its repeal) or, if applicable, section 266 of such Code, see section 7831(d)(2) of Pub. L. 101–239, set out as an Effective Date note under section 263A of this title. Repeal applicable to costs incurred after Dec. 31, 1986, in taxable years ending after such date, except as oth- erwise provided, see section 803(d) of Pub. L. 99–514, set out as an Effective Date note under section 263A of this title. § 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 ar- chitectural and transportation barrier re- moval expenses which are paid or incurred by him during the taxable year as expenses which are not chargeable to capital account. The ex- penditures so treated shall be allowed as a de- duction. (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 re- moval expenses The term ‘‘architectural and transportation barrier removal expenses’’ means an expendi- ture 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 usa- ble by, handicapped and elderly individuals. (2) Qualified architectural and transportation barrier removal expenses The term ‘‘qualified architectural and trans- portation 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 re- sulting 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, blind- ness or deafness) which for such individual constitutes or results in a functional limita- tion to employment, or who has any physical or mental impairment (including, but not lim- ited to, a sight or hearing impairment) which substantially limits one or more major life ac- tivities 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, § 2122(a), Oct. 4, 1976, 90 Stat. 1914; amended Pub. L. 98–369, div. A, title X, § 1062(a)(1), (b), July 18, 1984, 98 Stat. 1047; Pub. L. 99–514, title II, § 244, Oct. 22, 1986, 100 Stat. 2183; Pub. L. 101–508, title XI, §§ 11611(c), 11801(a)(14), Nov. 5, 1990, 104 Stat. 1388–503, 1388–520.) Editorial Notes AMENDMENTS 1990—Subsec. (c). Pub. L. 101–508, § 11611(c), sub- stituted ‘‘$15,000’’ for ‘‘$35,000’’. Subsec. (d). Pub. L. 101–508, § 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, § 1062(b), substituted ‘‘$35,000’’ for ‘‘$25,000’’. Subsec. (d). Pub. L. 98–369, § 1062(a)(1), amended sub- sec. (d) generally, substituting provisions that this sec-