Enhancement of deduction for expenditures to remove architectural and transportation barriers to certain individuals

(a) Inclusion of improvements in accessibility to internet and telecommunications operations Section 190(b)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: Such term shall include an expenditure for the purpose of improving accessibility for individuals with disabilities and older adults to any internet or telecommunications services provided within any facility or public transportation vehicle owned or leased by the taxpayer for use in connection with their trade or business.. (b) Increase in deduction limitation amount Section 190(c) of such Code is amended by striking $15,000 and inserting $30,000. (c) Conforming amendments (1) Section 190(b)(1) of such Code, as amended by subsection (a), is amended by striking handicapped and elderly individuals and inserting individuals with disabilities and older adults. (2) Section 190(b)(3) of such Code is amended— (A) by striking handicapped individual and inserting individual with a disability, and (B) by striking Handicapped individual in the heading thereof and inserting Individual with a disability. (3) (A) The heading for section 190 of such Code is amended by striking the handicapped and elderly and inserting individuals with disabilities and older adults. (B) The item relating to section 190 in the table of sections for part VI of subchapter B of chapter 1 of such Code is amended by striking the handicapped and elderly and inserting individuals with disabilities and older adults. (4) Section 67(d)(1) of such Code is amended by striking a handicapped individual and inserting an individual with a disability. (5) Section 263(a)(1)(E) of such Code is amended by striking the handicapped and elderly and inserting individuals with disabilities and older adults. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2026. (e) Rule of construction Except as provided in subsection (a), nothing in this section, or the amendments made by this section, shall be construed to modify or expand any definition used in section 190 of the Internal Revenue Code of 1986.