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Title 26, Internal Revenue CodeRelease 119-110

§190 Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly

Title 26 › Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS › § 190

Last updated Sep 22, 2026|Official source

Summary

A taxpayer can choose to treat costs paid in a tax year to remove barriers in a business facility or a public transportation vehicle as regular business expenses instead of capital costs, and deduct them on their tax return. The choice must be made when and how the Secretary (a tax official) requires by rules. Key terms: "architectural and transportation barrier removal expenses" means money spent to make a facility or public vehicle the taxpayer owns or leases for business use easier for elderly and disabled people to use; "qualified ..." means those expenses that meet standards the Secretary and the Architectural and Transportation Barriers Compliance Board set in rules; "handicapped individual" means a person with a physical or mental disability (for example, blindness or deafness) that limits work or major life activities. The deduction cannot be more than $15,000 for any one year.

Full Legal Text

Title 26, §190

Internal Revenue Code, Source: USLM XML via OLRC

(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
(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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1990—Subsec. (c). Pub. L. 101–508, § 11611(c), substituted “$15,000” for “$35,000”. Subsec. (d). Pub. L. 101–508, § 11801(a)(14), struck out subsec. (d) which related to application of section to taxable years beginning after Dec. 31, 1976, and before Jan. 1, 1983, and to taxable years beginning after Dec. 31, 1983. 1986—Subsec. (d)(2). Pub. L. 99–514 substituted “1983” for “1983, and before
January 1, 1986”. 1984—Subsec. (c). Pub. L. 98–369, § 1062(b), substituted “$35,000” for “$25,000”. Subsec. (d). Pub. L. 98–369, § 1062(a)(1), amended subsec. (d) generally, substituting provisions that this section shall apply to taxable years beginning after
December 31, 1976, and before
January 1, 1983, and to taxable years beginning after
December 31, 1983, and before
January 1, 1986 for provisions which had required the Secretary to prescribe such

Regulations

as might be necessary to carry out this section within 180 days after October 4, 1976.

Statutory Notes and Related Subsidiaries

Effective Date

of 1990 AmendmentAmendment by section 11611(c) of Pub. L. 101–508 applicable to taxable years beginning after Nov. 5, 1990, see section 11611(e)(2) of Pub. L. 101–508, set out as a note under section 38 of this title.

Effective Date

of 1984 Amendment Pub. L. 98–369, div. A, title X, § 1062(c),
July 18, 1984, 98 Stat. 1047, provided that: “The amendment made by subsection (b) [amending this section] shall apply to taxable years beginning after
December 31, 1983.”

Effective Date

Pub. L. 94–455, title XXI, § 2122(c), Oct. 4, 1976, 90 Stat. 1915, as amended by Pub. L. 96–167, § 9(c), Dec. 29, 1979, 93 Stat. 1278; Pub. L. 98–369, div. A, title X, § 1062(a)(2), July 18, 1984, 98 Stat. 1047, provided that: “The

Amendments

made by this section [enacting this section and amending section 263, 1245, and 1250 of this title] shall apply to taxable years beginning after December 31, 1976.”

Savings Provision

For provisions that nothing in amendment by section 11801(a)(14) of Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 190

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110