Architectural and Transportation Barrier Removal Expenses [Internal Revenue] Law and Legal Definition

Pursuant to 26 CFR 1.190-2 (a) [Title 26 Internal Revenue; Chapter I Internal Revenue Service, Department of the Treasury; Subchapter A Income Tax; Part 1 Income Taxes; Normal Taxes and Surtaxes; Computation of Taxable Income; Itemized Deductions for Individuals and Corporations], the term Architectural and Transportation Barrier Removal Expenses means “expenditures 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, or usable by, handicapped individuals or elderly individuals.”