### Question
How is the term architectural and transportation barrier removal expenses defined?


### Answer
The term **architectural and transportation barrier removal expenses** is defined in *26 U.S.C. § 190* as the following:

> an expenditure for the purpose of making any facility or public transportation vehicle 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

#### Citation:
  - *26 U.S.C. § 190*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

