26 U.S.C. § 190 — Expenditures to remove architectural and

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 Repealed.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 Repealed.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- Page 916 TITLE 26—INTERNAL REVENUE CODE [§ 191 tion shall apply to taxable years beginning after De- cember 31, 1976, and before January 1, 1983, and to tax- able 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. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1990 AMENDMENT Amendment by section 11611(c) of Pub. L. 101–508 ap- plicable 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 Pub. L. 98–369, div. A, title X, § 1062(c), July 18, 1984, 98 Stat. 1047, provided that: ‘‘The amendment made by subsection (b) [amending this section] shall apply to taxable years beginning after December 31, 1983.’’ EFFECTIVE DATE Pub. L. 94–455, title XXI, § 2122(c), Oct. 4, 1976, 90 Stat. 1915, as amended by Pub. L. 96–167, § 9(c), Dec. 29, 1979, 93 Stat. 1278; Pub. L. 98–369, div. A, title X, § 1062(a)(2), July 18, 1984, 98 Stat. 1047, provided that: ‘‘The amend- ments 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 45K of this title. [§ 191. Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239] Section, added Pub. L. 94–455, title XXI, § 2124(a)(1), Oct. 4, 1976, 90 Stat. 1916; amended Pub. L. 95–600, title VII, § 701(f)(1), (2), (7), Nov. 6, 1978, 92 Stat. 2900–2902; Pub. L. 96–222, title I, § 107(a)(1)(E)(ii), Apr. 1, 1980, 94 Stat. 222; Pub. L. 96–541, § 2(a), Dec. 17, 1980, 94 Stat. 3204, related to amortization of certain rehabilitation expenditures for certified historic structures. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal applicable to expenditures incurred after Dec. 31, 1981, in taxable years ending after such date, with exceptions, see section 212(e) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under sec- tion 46 of this title. § 192. Contributions to black lung benefit trust (a) Allowance of deduction There is allowed as a deduction for the taxable year an amount equal to the sum of the amounts contributed by the taxpayer during the taxable year to or under a trust or trusts described in section 501(c)(21). (b) Limitation The maximum amount of the deduction al- lowed by subsection (a) for any taxpayer for any taxable year shall not exceed the greater of— (1) the amount necessary to fund (with level funding) the remaining unfunded liability of the taxpayer for black lung claims filed (or ex- pected to be filed) by (or with respect to) past or present employees of the taxpayer, or (2) the aggregate amount necessary to in- crease each trust described in section 501(c)(21) to the amount required to pay all amounts payable out of such trust for the taxable year. (c) Special rules (1) Method of determining amounts referred to in subsection (b) (A) In general The amounts described in subsection (b) shall be determined by using reasonable ac- tuarial methods and assumptions which are not inconsistent with regulations prescribed by the Secretary. (B) Funding period Except as provided in subparagraph (C), the funding period for purposes of subsection (b)(1) shall be the greater of— (i) the average remaining working life of miners who are present employees of the taxpayer, or (ii) 10 taxable years. For purposes of the preceding sentence, the term ‘‘miner’’ has the same meaning as such term has when used in section 402(d) of the Black Lung Benefits Act (30 U.S.C. 902(d)). (C) Different funding periods To the extent that— (i) regulations prescribed by the Sec- retary provide for a different period, or (ii) the Secretary consents to a different period proposed by the taxpayer, such different period shall be substituted for the funding period provided in subparagraph (B). (2) Benefit payments taken into account In determining the amounts described in subsection (b), only those black lung benefit claims the payment of which is expected to be made from the trust shall be taken into ac- count. (3) Time when contributions deemed made For purposes of this section, a taxpayer shall be deemed to have made a payment of a con- tribution on the last day of a taxable year if the payment is on account of that taxable year and is made not later than the time pre- scribed by law for filing the return for that taxable year (including extensions thereof). (4) Contributions to be in cash or certain other items No deduction shall be allowed under sub- section (a) with respect to any contribution to a trust described in section 501(c)(21) other than a contribution in cash or in items in which such trust may invest under subclause (II) of section 501(c)(21)(A)(ii). (5) Denial of section 162 deduction with re- spect to liability No deduction shall be allowed under section 162(a) with respect to any liability taken into account in determining the deduction under subsection (a) of this section of the taxpayer (or a predecessor).