II 

107TH CONGRESS 

1ST SESSION S. 1192 

To amend the Internal Revenue Code of 1986 to provide a tax credit for 

modifications to intercity buses required under the Americans with Disabilities Act of 1990. 

IN THE SENATE OF THE UNITED STATES 

JULY 18, 2001 

Mr. CLELAND (for himself, Ms. SNOWE, Mr. SCHUMER, and Mr. HOLLINGS) 

introduced the following bill; which was read twice and referred to the 

Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a tax credit for modifications to intercity buses required 

under the Americans with Disabilities Act of 1990. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. CREDIT FOR MODIFICATIONS TO INTERCITY 

4 BUSES REQUIRED UNDER THE AMERICANS 

5 WITH DISABILITIES ACT OF 1990. 

6 (a) IN GENERAL.—Subsection (a) of section 44 of the 

7 Internal Revenue Code of 1986 (relating to expenditures 

8 to provide access to disabled individuals) is amended to 

9 read as follows: 


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1 ‘‘(a) GENERAL RULE.—For purposes of section 38, 

2 the amount of the disabled access credit determined under 

3 this section for any taxable year shall be an amount equal 

4 to the sum of— 

5 ‘‘(1) in the case of an eligible small business, 50 

6 percent of so much of the eligible access expendi7 tures for the taxable year as exceed $250 but do not 

8 exceed $10,250, and 

9 ‘‘(2) 50 percent of so much of the eligible bus 

10 access expenditures for the taxable year with respect 

11 to each eligible bus as exceed $250 but do not ex12 ceed $35,250.’’. 

13 (b) ELIGIBLE BUS ACCESS EXPENDITURES.—Sec14 tion 44 of the Internal Revenue Code of 1986 (relating 

15 to expenditures to provide access to disabled individuals) 

16 is amended by redesignating subsections (d) and (e) as 

17 subsections (e) and (f), respectively, and by inserting after 

18 subsection (c) the following new subsection: 

19 ‘‘(d) ELIGIBLE BUS ACCESS EXPENDITURES.—For 

20 purposes of this section— 

21 ‘‘(1) IN GENERAL.—The term ‘eligible bus ac22 cess expenditures’ means amounts paid or incurred 

23 by the taxpayer for the purpose of enabling an eligi24 ble bus to comply with applicable requirements 

25 under the Americans With Disabilities Act of 1990 


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•S 1192 IS

1 (as in effect on the date of the enactment of this 

2 subsection). 

3 ‘‘(2) CERTAIN EXPENDITURES NOT IN4 CLUDED.—The amount of eligible bus access ex5 penditures otherwise taken into account under sub6 section (a)(2) shall be reduced to the extent that 

7 funds for such expenditures are received under any 

8 Federal, State, or local program. 

9 ‘‘(3) ELIGIBLE BUS.—The term ‘eligible bus’ 

10 means any automobile bus used to furnish (for com11 pensation) passenger land transportation available to 

12 the general public; except that such term shall not 

13 include any automobile bus engaged in furnishing 

14 transportation which is not scheduled and not along 

15 regular routes unless the seating capacity of such 

16 bus is at least 20 adults (not including the driver).’’. 

17 (c) ELIGIBLE BUS CREDIT AS PART OF THE GEN18 ERAL BUSINESS CREDIT.—Paragraph 38(b)(7) of the In19 ternal Revenue Code of 1986 (relating to current year 

20 business credit) is amended by inserting ‘‘or with respect 

21 to an eligible bus access expenditure (as defined in section 

22 44(d))’’ after ‘‘section 44(b))’’. 


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•S 1192 IS

1 (d) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2001. 

Æ 


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