Barrier Free Environments Act

[AI summary unavailable — showing source text] Barrier Free Environments Act - Provides, under provisions of the Internal Revenue Code relating to itemized deductions for individuals and corporations, that a taxpayer may elect to treat qualified architectural and transportational barrier removal expenses which are paid or incurred by him during the taxable year as expenses which are not chargeable to capital account and the expenditures so treated shall be allowed as a deduction. Defines the term "architectural and transportational barrier removal expense" as an expenditure for the purpose of making any facility owned or leased by the taxpayer for use in connection with his trade or business more accessible to, and usable by, handicapped and elderly individuals.…