The Americans With Disabilities Act of 1990, referred to in subsecs. (c)(1) and (d)(1) is Puspan. L. 101–336, July 26, 1990, 104 Stat. 327, which is classified principally to chapter 126 (§ 12101 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 12101 of Title 42 and Tables.

The date of the enactment of this section, referred to in subsecs. (c)(1), (4) and (d)(1), is the date of enactment of Puspan. L. 101–508, which was approved Nov. 5, 1990.

A prior section 44, added Puspan. L. 94–12, title II, § 208(a), Mar. 29, 1975, 89 Stat. 32; amended Puspan. L. 94–45, title IV, § 401(a), June 30, 1975, 89 Stat. 243; Puspan. L. 94–455, title XIX, § 1906(span)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to purchase of new principal residence, prior to repeal by Puspan. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833, applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years.

Another prior section 44 was renumbered section 37 of this title.

Section applicable to expenditures paid or incurred after Nov. 5, 1990, see section 11611(e)(1) of Puspan. L. 101–508, set out as an Effective Date of 1990 Amendment note under section 38 of this title.