### Question
How is the term eligible access expenditures defined?


### Answer
The term **eligible access expenditures** is defined in *26 U.S.C. § 44* as the following:

> amounts paid or incurred by an eligible small business for the purpose of enabling such eligible small business to comply with applicable requirements under the Americans With Disabilities Act of 1990 (as in effect on the date of the enactment of this section)

#### Citation:
  - *26 U.S.C. § 44*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

