Page:United States Statutes at Large Volume 104 Part 2.djvu/910

 104 STAT. 1388-502 PUBLIC LAW 101-508—NOV. 5, 1990 "(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. "(3) EXPENDITURES MUST BE REASONABLE. — Amounts paid or incurred for the purposes described in paragraph (2) shall include only expenditures which are reasonable and shall not include expenditures which are unnecessary to accomplish such purposes. "(4) EXPENSES IN CONNECTION WITH NEW CONSTRUCTION ARE NOT ELIGiBLE.— The term 'eligible access expenditures' shall not include amounts described in paragraph (2)(A) which are paid or incurred in connection with any facility first placed in service after the date of the enactment of this section. "(5) EXPENDITURES MUST MEET STANDARDS.— The term 'eligible access expenditures' shall not include any amount unless the taxpayer establishes, to the satisfaction of the Secretary, that the resulting removal of any barrier (or the provision of any services, modifications, materials, or equipment) 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. "(d) DEFINITION OF DISABILITY; SPECIAL RULES.— For purposes of this section— "(1) DISABILITY. —The term 'disability' has the same meaning as when used in the Americans With Disabilities Act of 1990 (as in effect on the date of the enactment of this section). "(2) CONTROLLED GROUPS. — "(A) IN GENERAL. —Al l members of the same controlled group of corporations (within the meaning of section 52(a)) and all persons under common control (within the meaning of section 52(b)) shall be treated as 1 person for purposes of this section. "(B) DOLLAR LIMITATION. —The Secretary shall apportion the dollar limitation under subsection (a) among the members of any group described in subparagraph (A) in such manner as the Secretary shall by regulations prescribe. "(3) PARTNERSHIPS AND S CORPORATIONS.—In the case of a partnership, the limitation under subsection (a) shall apply with respect to the partnership and each partner. A similar rule shall apply in the CEise of an S corporation and its shareholders. "(4) SHORT YEARS. — The Secretary shall prescribe such adjustments as may be appropriate for purposes of paragraph (1) of subsection (b) if the preceding taxable year is a taxable year of less than 12 months. "(5) GROSS RECEIPTS.— Gross receipts for any taxable year shall be reduced by returns and allowances made during such year. "(6) TREATMENT OF PREDECESSORS.— The reference to any person in paragraph (1) of subsection (b) shall be treated as including a reference to any predecessor. "(7) DENIAL OF DOUBLE BENEFIT. — In the case of the amount of the credit determined under this section—

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