# 26 U.S.C. § 190: Expenditures to remove architectural and transportation barriers to the handicapped and elderly

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s190>. Cite pinpoints as 26 U.S.C. § 190(a)(1).

## § 190(a) Treatment as expenses

**§ 190(a)(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.

**§ 190(a)(2) Election.** An election under paragraph (1) shall be made at such time and in such manner as the Secretary prescribes by regulations.

## § 190(b) Definitions

For purposes of this section—

**§ 190(b)(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.

**§ 190(b)(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.

**§ 190(b)(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.

## § 190(c) Limitation

The deduction allowed by subsection (a) for any taxable year shall not exceed $15,000.

## Regulations

- [Treas. Reg. § 1.190-1](/26/reg/1.190-1.md): Expenditures to remove architectural and transportation barriers to the handicapped and elderly. (interprets § 190)
- [Treas. Reg. § 1.190-2](/26/reg/1.190-2.md): Definitions. (interprets § 190)
- [Treas. Reg. § 1.190-3](/26/reg/1.190-3.md): Election to deduct architectural and transportation barrier removal expenses. (interprets § 190)

## Connections

Cites: none

Cited by: § 67 2-percent floor on miscellaneous itemized deductions; § 263 Capital expenditures

## Amendments

- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1914
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 1047
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2183
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388