The Architectural Barrier Removal Tax Deduction encourages businesses of any size to remove architectural and transportation barriers to the mobility of persons with disabilities and the elderly. It can be used for a variety of costs to make a facility or public transportation vehicle, owned or leased for use in the business, more accessible to and usable by persons with disabilities. Examples include:
- Providing accessible parking spaces, ramps, and curb cuts;
- Providing telephones, water fountains, and restrooms that are accessible to persons in wheelchairs
- Widening walkways to at least 48 inches wide
The deduction may NOT be used for expenses incurred for new construction, or for a complete renovation of a facility or public transportation vehicle, or for the normal replacement of depreciable property.
Businesses may claim a deduction of up to $15,000 a year for qualified expenses. Businesses claim the deduction by listing it as a separate expense on their income tax return.
Also, businesses may use the Disabled Tax Credit and the architectural/transportation tax deduction together in the same tax year, if the expenses meet the requirements of both sections. To use both, the deduction is equal to the difference between the total expenditures and the amount of the credit claimed.
For more information, see IRS Publication 535.
Source: The Internal Revenue Service, IRS Code Section 190, the Department of Labor