26 USC 190 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly

U.S Code last checked for updates: Feb 22, 2025

§ 190.

Expenditures to remove architectural and transportation barriers to the handicapped and elderly

(a)

Treatment as expenses

(1)

In general

(2)

Election

(b)

Definitions

For purposes of this section—

(1)

Architectural and transportation barrier removal expenses

(2)

Qualified architectural and transportation barrier removal expenses

(3)

Handicapped individual

(c)

Limitation

(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.)

cite as: 26 USC 190