Are expenses in connection with constructing a new building eligible?
A. The term “eligible access expenditures” shall not include amounts paid or incurred in connection with constructing a new building. The term “eligible access expenditures” includes amounts paid or incurred — • For the purpose of removing architectural, communication, physical, or transportation barriers which prevent a business from being accessible to, or usable by, individuals with disabilities, • To provide qualified interpreters or other effective methods of making aurally delivered materials available to individuals with hearing impairments, • To provide qualified readers, taped texts, and other effective methods of making visually delivered materials available to individuals with visual impairments, • To acquire or modify equipment or devices for individuals with disabilities, or • To provide other similar services, modifications, materials, or equipment. Q. Why was I provided instructions to have my return prepared first by my regular preparer without the Disabled Access Cred
