Internal Revenue Code · 26 U.S.C.
§ 44. Expenditures to provide access to disabled individuals
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 44
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- November 5, 1990 by Pub. L. 101–508
- Length
- 5 subsections · 800 words · about 3 min to read
- Defines
- 6 terms
- Cross-references
- cites 2; cited by 1 Code section and 11 other regulations
- Regulations
- 5 issued under this section
For purposes of section 38, in the case of an eligible small business, the amount of the disabled access credit determined under this section for any taxable year shall be an amount equal to 50 percent of so much of the eligible access expenditures for the taxable year as exceed $250 but do not exceed $10,250.
The term “eligible access expenditures” means amounts paid or incurred by an eligible small business for the purpose of enabling such eligible small business to comply with applicable requirements under the Americans With Disabilities Act of 1990 (as in effect on the date of the enactment of this section).
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.
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.
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.
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).
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.
Gross receipts for any taxable year shall be reduced by returns and allowances made during such year.
The Secretary shall prescribe regulations necessary to carry out the purposes of this section.
(Added Pub. L. 101–508, title XI, § 11611(a), Nov. 5, 1990, 104 Stat. 1388–501.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 44
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited by 1 Code section
Cited in 11 regulations not issued under it
- § 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- § 1.52-3 Limitations with respect to certain persons.
- § 1.53-2 Carryback and carryover of unused credit.
- § 1.53-3 Separate rule for pass-through of jobs credit.
- § 1.168(b)-1 Definitions.
- § 1.168(k)-1 Additional first year depreciation deduction.
- § 1.199A-9 Domestic production gross receipts.
- § 1.444-3T Manner and time of making section 444 election (temporary).
- § 1.691(a)-5 Installment obligations acquired from decedent.
- § 1.691(e)-1 Installment obligations transmitted at death when prior law applied.
- § 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 101–508
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter A Determination of Tax Liability
- Part IV CREDITS AGAINST TAX
- Subpart D Business Related Credits
Nearby sections
- § 40B Sustainable aviation fuel credit
- § 41 Credit for increasing research activities
- § 42 Low-income housing credit
- § 43 Enhanced oil recovery credit
- § 44 Expenditures to provide access to disabled individuals
- § 44A Renumbered
- § 44B Repealed
- § 44C Renumbered
- § 44D Renumbered
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
The Americans With Disabilities Act of 1990, referred to in subsecs. (c)(1) and (d)(1), is Pub. L. 101–336, July 26, 1990, 104 Stat. 327, which is classified principally to chapter 126 (§ 12101 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 12101 of Title 42 and Tables.
The date of the enactment of this section, referred to in subsecs. (c)(1), (4) and (d)(1), is the date of enactment of Pub. L. 101–508, which was approved Nov. 5, 1990.
Prior Provisions
A prior section 44, added Pub. L. 94–12, title II, § 208(a), Mar. 29, 1975, 89 Stat. 32; amended Pub. L. 94–45, title IV, § 401(a), June 30, 1975, 89 Stat. 243; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to purchase of new principal residence, prior to repeal by Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833, applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years.
Another prior section 44 was renumbered section 37 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to expenditures paid or incurred after Nov. 5, 1990, see section 11611(e)(1) of Pub. L. 101–508, set out as an Effective Date of 1990 Amendment note under section 38 of this title.