BOB DOLE
KANSAS
141 SENATE HART BUILDING
(202)224-652, 

COMMITTEES: 
AGRICULTURE, NUTRITION, AND FORESTRY
FINANCE
RULES

(Handwritten) Nina, FYI Mo 

United States Senate 
WASHINGTON, DC 20510-1601

February 17, 1993

Secretary Bentsen
U.S. Department of the Treasury
1500 Pennsylvania Avenue, N.W.
Washington, D.C. 20220

Dear Secretary Bentsen:

I am writing to request information from the Department of the Treasury relevant to the implementation of the Americans with Disabilities Act (ADA) and have a continuing interest in its successful implementation.

There are three provisions in the Internal Revenue Code which are related to the implementation of the ADA. Information about their utilization by businesses will assist us in better assessing how businesses are implementing the Americans with Disabilities Act.

When Congress enacted the ADA in 1990, there was a clear acknowledgement that some of its requirements would require impact of such expenditures on small businesses, Congress amended the Internal Revenue Code to provide a tax credit to small businesses for expenses incurred in complying with the ADA. Known as "the Access Credit," sections 38 (a) and (b) and Section 44 of the Internal Revenue Code have now been available to small businesses for two full calendar years -- 1991 and 1992.

In addition to the Access Credit, the Internal Revenue Code contains Section 190 which allows deductions to businesses for removing architectural barriers and transportation barriers to persons with disabilities. Available to businesses since 1976, there has never been, to my knowledge, a comprehensive analysis of the utilization of this deduction by businesses.

Finally, the targeted jobs tax credit (TJTC) is available to employers who hire persons with disabilities (Sections 38 (a) and (b) and sections 51 (a) and (b) of the Internal Revenue Code). Enacted originally in 1978, the use and effectiveness of the TJTC has been examined for many eligible groups, but not for persons with disabilities.

PRINTED ON RECYCLED PAPER

Secretary Bensten
February 17, 1993
Page 2

I request the following information about these three provisions in the Internal Revenue Code:
1) How many firms have utilized these provisions?
2) What is the size, the industry and the geographical distribution of the firms?
3) For what particular expense are they claiming the credit or the deduction?
4) What amount of money was claimed under the credit or the deduction?

I would like to have this information for years before and after the enactment of the Americans with Disabilities Act.

Thank you for your assistance in this matter. I look forward to hearing from you.

Sincerely,
BOB DOLE
United States Senate

BD/mw