# § 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 architectural and transportation barrier removal expenses which are paid or incurred by him during the taxable year as expenses which are not chargeable to capital account. The expenditures so treated shall be allowed as a deduction.
**(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 removal expenses** The term “architectural and transportation barrier removal expenses” means an expenditure 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 usable by, handicapped and elderly individuals.
**(2)** **Qualified architectural and transportation barrier removal expenses** The term “qualified architectural and transportation 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 resulting 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, blindness or deafness) which for such individual constitutes or results in a functional limitation to employment, or who has any physical or mental impairment (including, but not limited to, a sight or hearing impairment) which substantially limits one or more major life activities of such individual.
**(c)** **Limitation** The deduction allowed by subsection (a) for any taxable year shall not exceed $15,000.
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**Source Credit**: (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). , substituted “$15,000” for “$35,000”.
Subsec. (d). , struck out subsec. (d) which related to application of section to taxable years beginning after , and before , and to taxable years beginning after .
1986—Subsec. (d)(2). substituted “1983” for “1983, and before ”.
1984—Subsec. (c). , substituted “$35,000” for “$25,000”.
Subsec. (d). , amended subsec. (d) generally, substituting provisions that this section shall apply to taxable years beginning after , and before , and to taxable years beginning after , and before for provisions which had required the Secretary to prescribe such regulations as might be necessary to carry out this section within 180 days after .
## Statutory Notes and Related Subsidiaries
### Effective Date of 1990 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1984 Amendment
> “The amendment made by subsection (b) [amending this section] shall apply to taxable years beginning after
>
> .”
, , , provided that:
### Effective Date
> “The amendments made by this section [enacting this section and amending sections 263, 1245, and 1250 of this title] shall apply to taxable years beginning after
>
> .”
, , , as amended by , , ; , , , provided that:
### Savings Provision
For provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .