To amend the Internal Revenue Code of 1986 to provide a refundable credit to small businesses for the costs of providing nondiscriminatory public accommodations to disabled individuals.
Small Business Access Improvement Act of 1989 - Amends the Internal Revenue Code to allow a tax credit for small businesses for the expense of providing public accommodations access to the disabled.
Reduces the tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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