Americans with Disabilities Amendments of 1992

Americans with Disabilities Amendments of 1992 - Title I: Amendments Relating to Americans with Disabilities Act of 1990 - Subtitle A: Employment - Amends the Americans with Disabilities Act of 1990 to consider it an undue hardship if proposed accommodations for an individual with a disability would exceed a specified dollar amount.

Prohibits construing the Act as prohibiting the legitimate use of standardized tests to determine whether an individual with a disability can perform the essential functions of a position.

Subtitle B: Public Transportation Provided by Public Entities - Considers a public entity which operates a fixed route transit system and provides, in accordance with certain requirements, paratransit and other special transportation services to individuals with disabilities to not be in violation of specified provisions of the Act or of the Rehabilitation Act of 1973 (Rehabilitation Act) prohibiting discrimination on the basis of disability for failing to comply with provisions of the Act relating to: (1) the purchase, lease, or remanufacture of a system vehicle; and (2) construction or alteration of a facility used in the provision of designated public transportation services.

Subtitle C: Public Accommodations and Services Operated by Private Entities - Amends provisions of the Act relating to public accommodations and services operated by private entities to consider proposed auxiliary aids and services or the proposed removal of an architectural barrier to be an undue burden if the aggregate costs exceed a specified percentage of the gross income of the facilities involved.

Subtitle D: Miscellaneous Provisions - Applies to the Rehabilitation Act and to the Civil Rights Act of 1968 provisions of the Act declaring that: (1) homosexuality and bisexuality are not impairments and as such are not disabilities; and (2) the term "disability" does not include sexual behavior disorders, compulsive gambling, kleptomania, or pyromania, or psychoactive substance use disorders.

Title II: Amendments to Other Laws - Subtitle A: Internal Revenue Code - Amends the Internal Revenue Code to allow a business credit (currently, a business credit to small businesses) for eligible access expenditures (currently, for 50 percent of eligible access expenditures between $250 and $10,250). Removes provisions relating to controlled groups, partnerships and S corporations, short years, and gross receipts.