Barrier Removal Costs

Barrier Removal Costs means:
a business deduction of up to $15,000 of the costs of removing architectural and transportation barriers for handicapped and elderly people in the year paid or incurred. Otherwise, such costs must be capitalized and depreciated. Former IRC (check if this IRC provision is current here) §44.

See also other Tax Terms and Definitions in U.S.A.

disabled access credit.