[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3836 Introduced in House (IH)]







106th CONGRESS
  2d Session
                                H. R. 3836

To amend the Internal Revenue Code of 1986 to provide a tax credit for 
  modifications to inter-city buses required under the Americans with 
                       Disabilities Act of 1990.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 6, 2000

 Mr. Foley (for himself and Mr. Neal of Massachusetts) 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 tax credit for 
  modifications to inter-city buses required under the Americans with 
                       Disabilities Act of 1990.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CREDIT FOR MODIFICATIONS TO INTER-CITY BUSES REQUIRED UNDER 
              THE AMERICANS WITH DISABILITIES ACT OF 1990.

    (a) In General.--Subsection (a) of section 44 of the Internal 
Revenue Code of 1986 (relating to expenditures to provide access to 
disabled individuals) is amended to read as follows:
    ``(a) General Rule.--For purposes of section 38, the amount of the 
disabled access credit determined under this section for any taxable 
year shall be an amount equal to the sum of--
            ``(1) in the case of an eligible small business, 50 percent 
        of so much of the eligible access expenditures for the taxable 
        year as exceed $250 but do not exceed $10,250, and
            ``(2) 50 percent of so much of the eligible bus access 
        expenditures for the taxable year with respect to each eligible 
        bus as exceed $250 but do not exceed $30,250.''.
    (b) Eligible Bus Access Expenditures.--Section 44 of the Internal 
Revenue Code of 1986 is amended by redesignating subsections (d) and 
(e) as subsections (e) and (f), respectively, and by inserting after 
subsection (c) the following new subsection:
    ``(d) Eligible Bus Access Expenditures.--For purposes of this 
section--
            ``(1) In general.--The term `eligible bus access 
        expenditures' means amounts paid or incurred by the taxpayer 
        for the purpose of enabling the taxpayer's eligible bus to 
        comply with applicable requirements under the Americans With 
        Disabilities Act of 1990 (as in effect on the date of the 
        enactment of this subsection).
            ``(2) Certain expenditures not included.--The amount of 
        eligible bus access expenditures otherwise taken into account 
        under subsection (a)(2) shall be reduced to the extent that 
        funds for such expenditures are received under any Federal, 
        State, or local program.
            ``(3) Eligible bus.--The term `eligible bus' means any 
        automobile bus eligible for a refund under section 6427(b) by 
        reason of transportation described in section 6427(b)(1)(A).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1999.
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