2.303 -Expensing for Removal of Barriers to the Handicapped

Item	Description	FY2008	FY2009	FY2010
2.303	Expensing for Removal of Barriers to the Handicapped Taxpayers may elect to deduct up to $35,000 of the costs of removing architectural or transportation barriers to the handicapped in the year these costs are incurred. The immediate deduction of these expenditures, which would otherwise have to be capitalized and depreciated over a longer period, results in a deferral of tax or an interest-free loan. Origin: IRC S. 190 Estimate: $0.3	0.3	0.3	0.3

Key:

ORIGIN
IRC	Federal Internal Revenue Code (26 U.S.C.)
M.G.L.	Massachusetts General Laws
U.S.C	United States Code
ESTIMATES	All estimates are in $ millions.