Text: H.R.3500 — 101st Congress (1989-1990)All Information (Except Text)

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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.