(1) The area of assistive technology is greatly
overlooked by the Federal Government and the pri-
vate sector. While assistive technology’s importance
spans age and disability classifications, assistive
technology does not maintain the recognition in the
Federal Government necessary to provide important
assistance for research and development programs or
to individuals with disabilities. The private sector
lacks adequate incentives to produce assistive tech-
nology, and end-users lack adequate resources to ac-
quire assistive technology.
(2) As technology has come to play an increas-
ingly important role in the lives of all persons in the
United States, in the conduct of business, in the
functioning of government, in the fostering of com-
munication, in the conduct of commerce, in the
transformation of employment, and in the provision
of education, technology’s impact upon the lives of
the more than 50,000,000 individuals with disabil-
ities in the United States has been comparable to
technology’s impact upon the remainder of our Na-
tion’s citizens. No development in mainstream tech-
nology can be imagined that will not have profound
implications for individuals with disabilities.
(3) In a technological environment, the line of
demarcation between assistive and mainstream tech-
nology becomes ever more difficult to draw, and the
decisions made by the designers of mainstream
equipment and services will increasingly determine
whether and to what extent the equipment and serv-
ices can be accessed and used by individuals with
disabilities.
(4) A commitment to assistive technology, while
remaining important, cannot alone ensure access to
technology and communications networks by individ-
uals with disabilities. An agenda, including support
for universal design, represents the only effective
means for guaranteeing the benefits of technology to
all persons in the United States, regardless of dis-
ability or age, and for assuring for United States in-
dustry the continued growth in markets that will
warrant continued high levels of innovation and re-
search.
(5) The Federal Government needs to make im-
provements to peer review processes that affect as-
sistive technology research and development.
(6) There are insufficient links between feder-
ally funded assistive technology research and devel-
opment programs and the private sector entities re-
sponsible for translating research and development
into significant new products in the marketplace for
end-users.
(7) The Federal Government does not provide
assistive technology that is universally designed and
targets older and rural assistive technology end-
users.
(8) The Federal Government does not coordi-
nate all Federal assistive technology research and
development.
(9) Small businesses, which provide many inno-
vative ideas for assistive technology and provide the
vast majority of research and development efforts
that lead to viable commercial assistive technology
products, are not utilized in Federal assistive tech-
nology research and development efforts to the ex-
tent that small businesses may play a key role in as-
sistive technology research and development. In ad-
dition, small businesses lack access to the resources
of the Federal laboratories and would benefit from
partnerships with the Federal laboratories.
(10) Many more individuals with disabilities
could secure and maintain employment and move
from income supports to competitive work if given
the ability to purchase assistive technology. Tax in-
centives for businesses to purchase assistive tech-
nology for their employees, and micro loans for indi-
viduals to purchase assistive technology, help indi-
viduals with disabilities improve their quality of life.
Such incentives and loans lead to more productive
lives, while lessening the financial burdens on soci-
ety.
SEC. 3. PURPOSE.
The purposes of this Act are—
(1) to improve the quality, functional capability,
distribution, and affordability of assistive technology
and universally designed technology, through feder-
ally supported incentives for all the participants in
need identification, research and development, prod-
uct evaluation, technology transfer, and commer-
cialization, for such technologies, to enhance quality
of life and ability to obtain employment for all indi-
viduals with disabilities;
(2) to clarify the role of the National Institute
on Disability and Rehabilitation Research at the De-
partment of Education so as to provide for better
peer reviews;
(3) to improve coordination of Federal assistive
technology research and development by strengthen-
ing the Interagency Committee on Disability Re-
search;
(4) to prioritize assistive technology research,
development, and dissemination efforts to match the
needs of the underserved assistive technology end-
users such as older and rural end-users;
(5) to increase the use of universal design in
the commercial development of standard products;
(6) to incorporate the principles of universal de-
sign in the development of assistive technology;
(7) to increase usage of the Small Business In-
novative Research Program as defined in section
9(e) of the Small Business Act (15 U.S.C. 638(e));
(8) to improve coordination between the Fed-
eral laboratories and the members of the Inter-
agency Committee on Disability Research;
(9) to improve the transfer of technology from
mission-oriented applications in Federal laboratories
to assistive technology applications in research and
development programs, and to transfer prototype as-
sistive technology products from federally sponsored
programs to the private sector;
(10) to increase the availability of assistive
technology products and universally designed tech-
nology products in the marketplace for the end-
users; and
(11) to create tax incentives and micro loans to
assist individuals with disabilities to obtain assistive
technology and universally designed technology in
order to improve their quality of life and to secure
and maintain employment.
SEC. 4. PEER REVIEW PROCESS.
Title II of the Rehabilitation Act of 1973 (29 U.S.C.
761a et seq.) is amended by adding at the end the follow-
ing:
‘‘SEC. 206. PEER REVIEW PROCESS.
‘‘(a) PEER REVIEW PANELS.—
‘‘(1) COMPOSITION.—
‘‘(A) IN GENERAL.—The Director shall es-
tablish a peer review process, involving peer re-
view panels composed of members appointed by
the Director, for the review of applications for
grants, contracts, or cooperative agreements
under this title for research and development of
assistive technology and universally designed
technology.
‘‘(B) DURATION.—The members of such a
peer review panel shall serve for terms of 3
years, except that the members initially ap-
pointed may serve for shorter terms.
‘‘(C) MEMBER TERMS.—Members of a peer
review panel shall serve staggered terms so as
to provide for institutional memory and experi-
ence at all times.
‘‘(D) SELECTION AND APPOINTMENT.—
‘‘(i) IN GENERAL.—Members of peer
review panels shall be selected and ap-
pointed based upon their training and ex-
perience in relevant scientific or technical
fields, taking into account, among other
factors—
‘‘(I) the level of formal scientific
or technical education completed or
experience acquired by an individual;
‘‘(II) the extent to which the in-
dividual has engaged in relevant re-
search, the capacities (such as prin-
cipal investigator or assistant) in
which the individual has so engaged,
and the quality of such research;
‘‘(III) the recognition of the indi-
vidual, as reflected by awards and
other honors received from scientific
and professional organizations outside
the Department of Education; and
‘‘(IV) the need for a panel to in-
clude experts from various areas or
specializations within the fields of as-
sistive technology and universally de-
signed technology.
‘‘(ii) SPECIAL RULES.—To the extent
practicable, the peer review panels shall
have, collectively, a significant number of
members who are individuals with disabil-
ities, and the members of the panels shall
reflect the population of the United States
as a whole in terms of gender, race, and
ethnicity.
‘‘(E) OFFICERS AND EMPLOYEES OF THE
FEDERAL GOVERNMENT.—Not more than 1⁄4 of
the members of any peer review panel may be
officers or employees of the Federal Govern-
ment. For purposes of the preceding sentence,
an individual who is a member of a peer review
panel shall not, by virtue of such service, be
considered to be an officer or employee of the
Federal Government.
‘‘(2) CONFLICT OF INTEREST.—
‘‘(A) IN GENERAL.—No member of a peer
review panel may participate in or be present
during any review by the peer review panel of
an application for a grant, contract, or coopera-
tive agreement, in which, to the member’s
knowledge, any of the following has a financial
interest:
‘‘(i) The member of the panel or the
member’s spouse, parent, child, or business
partner.
‘‘(ii) Any organization with which the
member or the member’s spouse, parent,
child, or business partner is negotiating or
has any arrangement concerning employ-
ment or any other similar association.
‘‘(B) DISQUALIFIED PANEL.—In the event
any member of a peer review panel or the mem-
ber’s spouse, parent, child, or business partner
is currently, or is expected to be, the principal
investigator or a member of the staff respon-
sible for carrying out any research or develop-
ment activities described in an application for a
grant, contract, or cooperative agreement, the
Secretary shall disqualify the panel from re-
viewing the application and ensure that the re-
view will be conducted by another peer review
panel with the expertise to conduct the review.
If there is no other panel with the requisite ex-
pertise, the Secretary shall ensure that the re-
view will be conducted by an ad hoc panel of
members of the peer review panels, not more
than 50 percent of whom may be from the dis-
qualified panel.
‘‘(C) PROHIBITION.—No member of a peer
review panel may participate in or be present
during any review under this title of a specific
application for a grant, contract, or cooperative
agreement for an activity for which the member
has had or is expected to have any other re-
sponsibility or involvement (either before or
after the grant, contract, or cooperative agree-
ment was awarded for the activity) as an officer
or employee of the Federal Government.
‘‘(3) AVAILABILITY
OF
INFORMATION.—Tran-
scripts, minutes, and other documents made avail-
able to or prepared for or by a peer review panel
shall be available for public inspection and copying
to the extent provided in section 552 of title 5,
United States Code (commonly known as the ‘Free-
dom of Information Act’), the Federal Advisory
Committee Act (5 U.S.C. App.), and section 552a of
title 5, United States Code (commonly known as the
‘Privacy Act of 1974’).
‘‘(4) EVALUATION
OF
APPLICATION.—A peer
review panel shall—
‘‘(A) evaluate applications for grants, con-
tracts, or cooperative agreements under this
title with respect to research and development
of assistive technology and universally designed
technology to assure duplication of such re-
search and development does not occur across
Federal departments and agencies; and
‘‘(B) evaluate the applications with respect
to meeting immediate needs for research and
development of assistive technology and univer-
sally designed technology in the disabled com-
munity (as identified in data collected by the
Interagency Committee on Disability Research),
through criteria that will ensure the effective-
ness of the priorities of the Interagency Com-
mittee for such research and development.
‘‘(5) APPLICATION REVIEW CRITERIA.—In car-
rying out a review of an application for a grant, con-
tract, or cooperative agreement with respect to re-
search and development of assistive technology or
universally designed technology under this section,
the peer review panel, among other factors, shall
take into account—
‘‘(A) the need for research and develop-
ment of assistive technology and universally de-
signed technology that facilitates individuals
with disabilities obtaining employment;
‘‘(B) the need to allocate amounts of as-
sistance through grants, contracts, or coopera-
tive agreements for research and development
of assistive technology and universally designed
technology in a manner proportionate to need
for assistive technology and universally designed
technology, and proportionate to the population
of disability groups, including individuals with
physical disabilities, individuals with cognitive
disabilities, older individuals with disabilities,
and rural assistive technology and universally
designed technology end-users;
‘‘(C) the significance and originality from
a scientific or technical standpoint of the goals
of the proposed research and development;
‘‘(D) the adequacy of the methodology pro-
posed to carry out the research and develop-
ment;
‘‘(E) the qualifications and experience of
the proposed principal investigator and staff for
the research and development;
‘‘(F) the reasonable availability of re-
sources necessary to the research and develop-
ment;
‘‘(G) the reasonableness of the proposed
budget and the duration in relation to the pro-
posed research and development;
‘‘(H) if an application involves activities
that may have an adverse effect upon humans,
animals, or the environment, the adequacy of
the proposed means for protecting against or
minimizing such effects;
‘‘(I) the extent to which appropriate meas-
ures will be taken to advance the cause of uni-
versal design through proposed assistive tech-
nology research and development, including the
extent to which the applicant has reviewed a va-
riety of existing measures (as of the date of the
review) on the part of the designers and pro-
ducers of assistive technology and the providers
of related services to produce universally de-
signed technology;
technology will result in a change in design of
standard products, so that the products are
more usable by a broad range of individuals
with disabilities or older individuals.
‘‘(6) COMPENSATION.—Each member of a peer
review panel who is not an officer or employee of the
Federal Government shall be compensated at a rate
equal to the daily equivalent of the annual rate of
basic pay prescribed for level IV of the Executive
Schedule under section 5315 of title 5, United
States Code, for each day (including travel time)
during which such member is engaged in the per-
formance of the duties of the panel. All members of
the panel who are officers or employees of the Fed-
eral Government shall serve without compensation in
addition to compensation received for their services
as officers or employees of the Federal Government.
‘‘(7) TRAVEL EXPENSES.—The members of the
panel shall be allowed travel expenses, including per
diem in lieu of subsistence, at rates authorized for
employees of agencies under subchapter I of chapter
57 of title 5, United States Code, while away from
their homes or regular places of business in the per-
formance of services for the panel.
‘‘(8) TERMINATION.—Section 14 of the Federal
Advisory Committee Act (5 U.S.C. App.) shall not
apply to the peer review panels.
‘‘SEC. 207. DEFINITIONS.
‘‘In this title:
‘‘(1) ASSISTIVE TECHNOLOGY.—The term ‘as-
sistive technology’ means technology designed to be
utilized in an assistive technology device or assistive
technology service.
‘‘(2) ASSISTIVE
TECHNOLOGY
AND
UNIVER-
SALLY
DESIGNED
TECHNOLOGY
END-USER.—The
term ‘assistive technology and universally designed
technology end-user’ means any individual with a
disability who uses assistive technology or univer-
sally designed technology to improve the quality of
life of the individual or to obtain employment, in-
cluding an individual with a physical disability, a
cognitive disability, or a sensory disability, or an
older individual.
‘‘(3) 
TECHNOLOGY
TRANSFER.—The 
term
‘technology transfer’ means the transmittal of devel-
oped ideas, products, and techniques—
‘‘(A) from a research environment to an
environment of practical application; or
‘‘(B) from application in a prototype inven-
tion to mass production in a commercial prod-
uct.
‘‘(4) UNIVERSAL DESIGN.—The term ‘universal
design’ means the design, development, fabrication,
marketing, and technical support of products, serv-
ices, and environments designed to be usable, to the
greatest extent possible, by the largest number of
persons, including individuals with disabilities and
individuals without disabilities. No product, service,
or environment shall be considered to have a univer-
sal design if use of the product, service, or environ-
ment is substantially limited or prevented by reason
of—
‘‘(A) a disability related to hearing, vision,
learning, strength, reach, or movement; or
‘‘(B) the existence of any other limitation
of a major life function.’’.
SEC. 5. TECHNOLOGY TRANSFER.
(a) AMENDMENTS TO PROVISIONS RELATING TO THE
INTERAGENCY COMMITTEE ON DISABILITY RESEARCH.—
Section 203 of the Rehabilitation Act of 1973 (29 U.S.C.
761b) is amended—
(1) in subsection (a), by adding at the end the
following:
‘‘(3) Each member of the Committee shall attend all
meetings of the Committee or delegate the responsibility
for attending the meetings to a designee with the authority
to commit the department or agency represented to par-
ticipate in a joint project, the authority to comment on
issues on behalf of the department or agency, and the ex-
pertise to participate in Committee discussions.’’;
(2) in subsection (b)—
(A) by inserting ‘‘(1)’’ before ‘‘After receiv-
ing’’; and
(B) by adding at the end the following:
‘‘(2) The Committee shall—
‘‘(A) monitor the range of research and de-
velopment of assistive technology and univer-
sally designed technology carried out by the
Federal departments and agencies represented
on the Committee;
‘‘(B) ensure that the highest quality re-
search and development of assistive technology
and universally designed technology (through
methods such as peer review) is carried out by
the departments and agencies;
‘‘(C) identify and establish clear research
priorities for research and development of as-
sistive technology and universally designed tech-
nology that will benefit individuals with disabil-
ities, and permit joint ventures concerning re-
search and development of assistive technology
and universally designed technology among the
department needs and agencies;
‘‘(D) ensure interagency collaboration and
joint research activities and reduce unnecessary
duplication of effort by the departments and
agencies;
‘‘(E) develop effective technology transfer
activities for the departments and agencies, in-
cluding activities resulting from increased sup-
ply of assistive technology and universally de-
signed technology or increased demand of as-
sistive technology and universally designed tech-
nology end-users;
‘‘(F) help establish and maintain the use
of consistent definitions and terminologies
among the departments and agencies, which
definitions shall contribute to the production of
comparable research and to the development of
reliable statistical data across departments and
agencies;
‘‘(G) optimize the productivity of the de-
partments and agencies through resource shar-
ing and other cost-saving activities;
‘‘(H) identify gaps in needed research and
development and make efforts to ensure that
the gaps are filled by a Federal department or
agency represented on the Committee; and
‘‘(I) collaborate with member agencies on
specific projects that need additional funding
beyond the capacity of 1 Federal department or
agency represented on the Committee.’’;
(3) by redesignating subsection (c) as sub-
section (d);
(4) by inserting after subsection (b) the follow-
ing:
‘‘(c)(1) The Director shall establish special task
forces and subcommittees of the Committee for research
and development of assistive technology and universally
designed technology, including task forces and subcommit-
tees related to medical rehabilitation, technology (includ-
ing universal design), and the employment of individuals
with disabilities.
‘‘(2) The Director shall appoint 2 full-time staff
members to assist the Director in the operation of the
Committee.’’;
‘‘(i) the extent of all activities undertaken
by the Federal laboratories in the previous year
having an intended or a recognized potential
impact upon individuals with disabilities;
‘‘(ii) the degree to which ongoing or pro-
jected activities of the Federal laboratories are
expected to have an impact upon the available
range of, or applications for, assistive tech-
nology and universally designed technology;
‘‘(iii) the extent to which expert resources
within the Consortium are made available or
can be accessed for the purpose of meeting
needs related to assistive technology and univer-
sally designed technology in the communities
where the Federal laboratories operate; and
‘‘(iv) the extent to which each Federal lab-
oratory has attempted to involve, and succeeded
in involving, individuals with disabilities in the
development of priorities, plans, and prototypes
with respect to assistive technology and univer-
sally designed technology.’’; and
(2) by adding at the end the following:
‘‘(8)(A) The Director of the National Institute on
Disability and Rehabilitation Research shall participate
annually in the national meeting and interagency meeting
of the Consortium.
‘‘(B) The Director, in collaboration with other mem-
bers of the Interagency Committee on Disability Research,
where appropriate, shall coordinate the activities of the
Federal laboratories, with respect to research and develop-
ment of assistive technology and universally designed tech-
nology.
‘‘(C) In conjunction with members of the Interagency
Committee on Disability Research, the Director shall uti-
lize the resources of the Consortium to identify potential
public and private sector partners for research and devel-
opment collaboration regarding assistive technology and
universally designed technology.
‘‘(9) In this section:
‘‘(A) The terms ‘individual with a disability’
and ‘individuals with disabilities’ have the meanings
given the terms in section 3 of the Technology-Re-
lated Assistance for Individuals With Disabilities Act
of 1988 (29 U.S.C. 2202).
‘‘(B) The terms ‘universal design’ and ‘assistive
technology’ have the meaning given the term in sec-
tion 207 of the Rehabilitation Act of 1973.’’.
SEC. 6. MICRO LOANS.
(a) TERRITORIES.—Section 301 of the Technology-
Related Assistance for Individuals With Disabilities Act
of 1988 (29 U.S.C. 2281) is amended—
(1) by redesignating subsection (b) as sub-
section (c); and
(2) by inserting after subsection (a) the follow-
ing:
‘‘(b) AWARD BASIS.—The Secretary shall award
grants to States under this section on the basis of the pop-
ulation of the States.’’.
(b) MECHANISMS.—Subsection (d) of section 301 of
the Technology-Related Assistance for Individuals With
Disabilities Act of 1988 (as redesignated by subsection
(a)(1)) is amended to read as follows:
‘‘(c) MECHANISMS.—
‘‘(1) IN GENERAL.—The alternative financing
mechanisms shall include—
‘‘(A) an interest buy-down loan program;
‘‘(B) a revolving loan fund program; or
‘‘(C) a loan guarantee program.
‘‘(2) 
REQUIREMENTS.—Each 
program 
de-
scribed in paragraph (1) shall—
‘‘(A) provide assistance for assistive tech-
nology devices, assistive technology services,
and universally designed technology products
and services; and
‘‘(B) maximize consumer participation in
all aspects of the program.
‘‘(3) DEFINITIONS.—
‘‘(A) INTEREST
BUY-DOWN
LOAN
PRO-
GRAM.—The term ‘interest buy-down loan pro-
gram’ means a loan program that involves an
organization, using the organization’s funds, to
reduce the interest rate of a loan made by a
lending institution to a borrower.
‘‘(B) LOAN
GUARANTEE
PROGRAM.—The
term ‘loan guarantee program’ means a loan
program that provides loans that are backed by
a promise or guarantee that, if there is a de-
fault on a loan made under the program, the
loan will be paid back.
‘‘(C) REVOLVING LOAN FUND PROGRAM.—
The term ‘revolving loan fund program’ means
a loan program in which individuals borrow
money from a loan fund, loan repayments are
dedicated to the recapitalization of the loan
fund, and the repayments are used to make ad-
ditional loans.’’.
(c) AUTHORIZATION OF APPROPRIATIONS.—Section
308(a) of the Technology-Related Assistance for Individ-
uals With Disabilities Act of 1988 (29 U.S.C. 2288(a))
is amended by striking ‘‘this title’’ and all that follows and
inserting ‘‘this title, such sums as may be necessary for
each of fiscal years 1999 through 2001.’’.
SEC. 7. AUTHORIZATION OF APPROPRIATIONS.
Section 201(a) of the Rehabilitation Act of 1973 (29
U.S.C. 761(a)) is amended to read as follows:
‘‘(a) There are authorized to be appropriated—
‘‘(1) such sums as may be necessary for each
of fiscal years 1999 through 2001, for the purpose
of providing for the expenses of the National Insti-
tute on Disability and Rehabilitation Research under
section 202, which—
‘‘(A) shall include the expenses of the
Interagency Committee on Disability Research
under section 203, the Rehabilitation Research
Advisory Council under section 205, and the
peer review panels under section 206; and
‘‘(B) shall not include the expenses of such
Institute to carry out section 204; and
‘‘(2)(A) such sums as may be necessary for
each of fiscal years 1999 through 2001 to carry out
section 204, including providing financial assistance
for research and development on assistive technology
and universally designed technology at the level of
assistance provided for fiscal year 1998; and
‘‘(B) $10,000,000 for each of fiscal years 1999
through 2001, to provide, under section 204, such fi-
nancial assistance (in addition to the level of assist-
ance provided for fiscal year 1998).’’.
SEC. 8. TAX INCENTIVES FOR ASSISTIVE TECHNOLOGY.
(a) ASSISTIVE TECHNOLOGY DEVELOPMENT BUSI-
NESS TAX CREDIT.—
(1) IN GENERAL.—Subpart D of part IV of
subchapter A of chapter 1 of the Internal Revenue
Code of 1986 (relating to business related credits) is
amended by adding at the end the following:
‘‘SEC. 45D. CREDIT FOR ASSISTIVE TECHNOLOGY.
‘‘(a) GENERAL RULE.—For purposes of section 38,
the assistive technology credit of any taxpayer for any tax-
able year is an amount equal to so much of the qualified
assistive technology expenses paid or incurred by the tax-
payer during such year as does not exceed $100,000.
‘‘(b) QUALIFIED
ASSISTIVE
TECHNOLOGY
EX-
PENSES.—For purposes of this section—
‘‘(1) IN GENERAL.—The term ‘qualified assist-
ive technology expenses’ means expenses for the de-
sign, development, and fabrication of assistive tech-
nology devices.
‘‘(2) ASSISTIVE
TECHNOLOGY
DEVICE.—The
term ‘assistive technology device’ means any item,
piece of equipment, or product system, including any
item acquired commercially off the shelf and modi-
fied or customized by the taxpayer, that is used to
increase, maintain, or improve functional capabilities
of individuals with disabilities.
‘‘(3) INDIVIDUALS
WITH
DISABILITIES.—The
term ‘individuals with disabilities’’ has the meaning
given the term by section 3 of the Technology Relat-
ed Assistance for Individuals with Disabilities Act of
1988 (29 U.S.C. 2202).
‘‘(c) NO DOUBLE BENEFIT.—Any amount taken into
account under section 41 may not be taken into account
under this section.
‘‘(d) TERMINATION.—This section shall not apply to
any amount paid or incurred after December 31, 2003.’’.
(2) CREDIT TREATED AS BUSINESS CREDIT.—
Section 38(b) of the Internal Revenue Code of 1986
(relating to current year business credit) is amended
by striking ‘‘plus’’ at the end of paragraph (11), by
striking the period at the end of paragraph (12) and
inserting ‘‘, plus’’, and by adding at the end the fol-
lowing:
‘‘(13) the assistive technology credit determined
under section 45D(a).’’.
(3) TRANSITIONAL RULE.—Section 39(d) of the
Internal Revenue Code of 1986 (relating to transi-
tional rules) is amended by adding at the end the
following:
‘‘(9) NO CARRYBACK OF SECTION 45D CREDIT
BEFORE EFFECTIVE DATE.—No portion of the un-
used business credit for any taxable year which is
attributable to the assistive technology credit deter-
mined under section 45D(a) may be carried back to
a taxable year ending before January 1, 1999.’’.
(4) CLERICAL AMENDMENT.—The table of sec-
tions for subpart D of part IV of subchapter A of
chapter 1 of the Internal Revenue Code of 1986 is
amended by adding at the end the following:
‘‘Sec. 45D. Credit for assistive technology.’’.
(5) EVALUATION OF EFFECTIVENESS OF CRED-
IT.—The Secretary of the Treasury shall evaluate
the effectiveness of the assistive technology credit
under section 45D of the Internal Revenue Code of
1986, as added by this subsection, and report to the
Congress the results of such evaluation not later
than January 1, 2003.
(b) EXPANSION OF ARCHITECTURAL AND TRANSPOR-
TATION BARRIER REMOVAL DEDUCTION.—
(1) IN GENERAL.—Section 190 of the Internal
Revenue Code of 1986 is amended—
(A) by inserting ‘‘and qualified commu-
nications barrier removal expenses’’ after ‘‘re-
moval expenses’’ in subsections (a)(1),
(B) by adding at the end of subsection (b)
the following:
‘‘(4) QUALIFIED
COMMUNICATIONS
BARRIER
REMOVAL EXPENSES.—
‘‘(A) IN
GENERAL.—The term ‘qualified
communications barrier removal expense’ means
a communications barrier removal expense with
respect to which the taxpayer establishes, to the
satisfaction of the Secretary, that the resulting
removal of any such barrier meets the stand-
ards promulgated by the Secretary and set
forth in regulations prescribed by the Secretary.
Such term shall not include the costs of general
communications system upgrades or periodic re-
placements that do not heighten accessibility as
the primary purpose and result of such replace-
ments.
‘‘(B) COMMUNICATIONS BARRIER REMOVAL
EXPENSES.—The term ‘communications barrier
removal expense’ means an expenditure for the
purpose of identifying and implementing alter-
native technologies or strategies to remove
those features of the physical, information-proc-
essing, telecommunications equipment or other
technologies that limit the ability of handicap
individuals to obtain, process, retrieve, or dis-
seminate information that nonhandicapped indi-
viduals in the same or similar setting would or-
dinarily be expected and be able to obtain, re-
trieve, manipulate, or disseminate.’’, and
(C) 
by 
striking 
‘‘AND
TRANSPOR-
TATION’’ in the heading and inserting ‘‘,
TRANSPORTATION, 
AND
COMMUNICA-
TIONS’’.
(2) CONFORMING AMENDMENT.—The item re-
lating to section 190 in the table of sections for part
VI of subchapter B of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by striking ‘‘and
transportation’’ and inserting ‘‘, transportation, and
communications’’.
(c) EXPANSION OF WORK OPPORTUNITY CREDIT.—
Section 51(c) of the Internal Revenue Code of 1986 (de-
fining wages) is amended by redesignating paragraph (4)
as paragraph (5) and by inserting after paragraph (3) the
following:
‘‘(4) ASSISTIVE TECHNOLOGY EXPENSES.—
‘‘(A) IN GENERAL.—The term ‘wages’ in-
cludes expenses incurred in the acquisition and
use of technology—
‘‘(i) to facilitate the employment of
any individual, including a vocational reha-
bilitation referral; or
‘‘(ii) to provide a reasonable accom-
modation for any employee who is a quali-
fied individual with a disability, as such
terms are defined in section 101 of the
Americans with Disabilities Act of 1990
(42 U.S.C. 12111).
‘‘(B) REGULATIONS.—The Secretary shall
by regulation provide rules for allocating ex-
penses described in subparagraph (A) among
individuals employed by the employer.’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1998.
Æ