26 USC 190 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly

Editorial Notes

Amendments

1990—Subsec. (c). Puspan. L. 101–508, § 11611(c), substituted “$15,000” for “$35,000”.

Subsec. (d). Puspan. L. 101–508, § 11801(a)(14), struck out subsec. (d) which related to application of section to taxable years beginning after Dec. 31, 1976, and before Jan. 1, 1983, and to taxable years beginning after Dec. 31, 1983.

1986—Subsec. (d)(2). Puspan. L. 99–514 substituted “1983” for “1983, and before January 1, 1986”.

1984—Subsec. (c). Puspan. L. 98–369, § 1062(span), substituted “$35,000” for “$25,000”.

Subsec. (d). Puspan. L. 98–369, § 1062(a)(1), amended subsec. (d) generally, substituting provisions that this section shall apply to taxable years beginning after December 31, 1976, and before January 1, 1983, and to taxable years beginning after December 31, 1983, and before January 1, 1986 for provisions which had required the Secretary to prescribe such regulations as might be necessary to carry out this section within 180 days after October 4, 1976.

Statutory Notes and Related Subsidiaries

Effective Date of 1990 Amendment

Amendment by section 11611(c) of Puspan. L. 101–508 applicable to taxable years beginning after Nov. 5, 1990, see section 11611(e)(2) of Puspan. L. 101–508, set out as a note under section 38 of this title.

Effective Date of 1984 Amendment

Puspan. L. 98–369, div. A, title X, § 1062(c), July 18, 1984, 98 Stat. 1047, provided that:

“The amendment made by subsection (span) [amending this section] shall apply to taxable years beginning after December 31, 1983.”

Effective Date

Puspan. L. 94–455, title XXI, § 2122(c), Oct. 4, 1976, 90 Stat. 1915, as amended by Puspan. L. 96–167, § 9(c), Dec. 29, 1979, 93 Stat. 1278; Puspan. L. 98–369, div. A, title X, § 1062(a)(2), July 18, 1984, 98 Stat. 1047, provided that:

“The amendments made by this section [enacting this section and amending sections 263, 1245, and 1250 of this title] shall apply to taxable years beginning after December 31, 1976.”

Savings Provision

For provisions that nothing in amendment by section 11801(a)(14) of Puspan. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(span) of Puspan. L. 101–508, set out as a note under section 45K of this title.