H.R.3500 - Small Business Access Improvement Act of 1989101st Congress (1989-1990)
|Sponsor:||Rep. Upton, Fred [R-MI-4] (Introduced 10/19/1989)|
|Committees:||House - Ways and Means|
|Latest Action:||House - 10/19/1989 Referred to the House Committee on Ways and Means. (All Actions)|
This bill has the status Introduced
Here are the steps for Status of Legislation:
Text: H.R.3500 — 101st Congress (1989-1990)All Information (Except Text)
There is one version of the bill.
Text available as:
- Bill and resolution texts for 1989-1992 (101st-102nd Congresses) predate authenticated digital publishing.
Introduced in House
HR 3500 IH 101st CONGRESS 1st Session H. R. 3500 To amend the Internal Revenue Code of 1986 to provide a refundable credit to small businesses for the costs of providing nondiscriminatory public accommodations to disabled individuals. IN THE HOUSE OF REPRESENTATIVES October 19, 1989 Mr. UPTON (for himself and Mr. MFUME) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide a refundable credit to small businesses for the costs of providing nondiscriminatory public accommodations to disabled individuals. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the `Small Business Access Improvement Act of 1989'. SEC. 2. REFUNDABLE CREDIT FOR COSTS ASSOCIATED WITH PUBLIC ACCOMMODATIONS REQUIREMENTS. (a) IN GENERAL- Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by redesignating section 35 as section 36 and by inserting after section 34 the following new section: `SEC. 35. COSTS OF PROVIDING NONDISCRIMINATORY PUBLIC ACCOMMODATIONS TO DISABLED INDIVIDUALS. `(a) GENERAL RULE- In the case of an eligible small business, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the lesser of-- `(1) the eligible public accommodations access expenditures for the taxable year, or `(2) $5,000. `(b) ELIGIBLE SMALL BUSINESS- For purposes of this section, the term `eligible small business' means a person-- `(1) engaged in the trade or business of operating a public accommodation which is required by Federal law to make such public accommodations accessible to, or usable by, an individual with a disability, `(2) the gross receipts of which for the preceding taxable year did not exceed $1,000,000, `(3) which employs fewer than 15 employees, and `(4) which elects the application of this section for the taxable year. `(c) ELIGIBLE PUBLIC ACCOMMODATIONS ACCESS EXPENDITURES- For purposes of this section-- `(1) IN GENERAL- The term `eligible public accommodations access expenditures' means amounts paid or incurred-- `(A) for the purpose of removing architectural, communication, or transportation barriers which prevent a public accommodation from being accessible to, or usable by, an individual with a disability, or `(B) for providing auxiliary aids and services to individuals with a disability who are employees of, or using, the public accommodation. `(2) EXPENSES IN CONNECTION WITH NEW CONSTRUCTION ARE NOT ELIGIBLE- The term `eligible public accommodations access expenditures' shall not include expenses described in paragraph (1)(A) which are paid or incurred in connection with the design and construction of any facility the first occupancy of which occurs after December 31, 1989. `(d) OTHER DEFINITIONS AND SPECIAL RULES- For purposes of this section-- `(1) DISABILITY- The term `disability' means, with respect to an individual-- `(A) a physical or mental impairment that substantially limits one or more of the major life activities of such individual; `(B) a record of such an impairment; or `(C) being regarded as having such an impairment. `(2) PUBLIC ACCOMMODATION- The following privately operated entities are considered public accommodations for purposes of this section, if the operations of such entities affect commerce: `(A) an inn, hotel, motel, or other similar place of lodging, except for an establishment located within a building that contains not more than 5 rooms for rent or hire and that is actually occupied by the proprietor of such establishment as the residence of such proprietor; `(B) a restaurant, bar, or other establishment serving food or drink; `(C) a motion picture house, theater, concert hall, stadium, or other place of exhibition or entertainment; `(D) an auditorium, convention center, or lecture hall; `(E) a bakery, grocery store, clothing store, hardware store, shopping center, or other similar retail sales establishment; `(F) a laundromat, dry-cleaners, bank, barber shop, beauty shop, travel service, shoe repair service, funeral parlor, gas station, office of an accountant or lawyer, pharmacy, insurance office, professional office of a health care provider, hospital, or other similar service establishment; `(G) a terminal used for public transportation; `(H) a museum, library, gallery, and other similar place of public display or collection; `(I) a park or zoo; `(J) a nursery, elementary, secondary, undergraduate, or postgraduate private school; `(K) a day care center, senior citizen center, homeless shelter, food bank, adoption program, or other similar social service center; and `(L) a gymnasium, health spa, bowling alley, golf course, or other similar place of exercise or recreation. `(3) AUXILIARY AIDS AND SERVICES- The term `auxiliary aids and services' includes-- `(A) qualified interpreters or other effective methods of making aurally delivered materials available to individuals with hearing impairments; `(B) qualified readers, taped texts, or other effective methods of making visually delivered materials available to individuals with visual impairments; `(C) acquisition or modification of equipment or devices; and `(D) other similar services and actions. `(4) Controlled groups- `(A) IN GENERAL- All 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)(2) among the members of any group described in subparagraph (A) in such manner as the Secretary shall by regulations prescribe. `(5) PARTNERSHIPS AND S CORPORATIONS- In the case of a partnership, the limitation under subsection (a)(2) shall apply with respect to the partnership and each partner. A similar rule shall apply in the case of an S corporation and its shareholders. `(6) COST-OF-LIVING ADJUSTMENT- In the case of any taxable year beginning in calendar year 1991 or thereafter, this section shall be applied by increasing the $5,000 amount under subsection (a)(2) and the $1,000,000 amount under subsection (b)(2) by the cost-of-living adjustment for the calendar year. The cost-of-living adjustment for any calendar year shall be determined under section 1(f)(3), except that subparagraph (B) thereof shall be applied by substituting `1990' for `1987'. `(7) NO DOUBLE BENEFIT- No deduction or credit shall be allowed under this chapter with respect to any amount for which a credit is allowed under subsection (a). `(e) REGULATIONS- The Secretary shall prescribe regulations necessary to carry out the purposes of this section, including regulations for determining what expenditures are to be treated as eligible public accommodations access expenditures.' (b) CONFORMING AMENDMENT- The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by striking the item relating to section 35 and inserting: `Sec. 35. Costs of providing nondiscriminatory public accommodations to disabled individuals. `Sec. 36. Overpayments of tax.' (c) EFFECTIVE DATE- The amendments made by this section shall apply to taxable years beginning after December 31, 1989. SEC. 3. REDUCTION IN CURRENT DEDUCTION FOR REMOVAL OF ARCHITECTURAL AND TRANSPORTATION BARRIERS TO THE HANDICAPPED AND ELDERLY. (a) IN GENERAL- Subsection (c) of section 190 of the Internal Revenue Code of 1986 (relating to expenditures to remove architectural and transportation barriers to the handicapped and elderly) is amended by striking `$35,000' and inserting `$20,000'. (b) EFFECTIVE DATE- The amendment made by this section shall apply to taxable years beginning after December 31, 1989.