eligible access expenditures
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 44Internal Revenue Code · Expenditures to provide access to disabled individuals · under this section
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).
Source
- 1994–present26 U.S.C. § 44Internal Revenue Code · Expenditures to provide access to disabled individuals · under this section