T.

JUL 18 1994

The Honorable Benjamin A. Gilman

United States House of Representatives
2185 Rayburn Building
Washington, D.C. 20515-3220

Dear Congressman Gilman:

This letter is in response to your inquiry on behalf of

Mr. Ralph Mandia concerning the implementation of the Americans
with Disabilities Act (ADA). Mr. Mandia has asked if Federal
financial assistance is available to enable the Rockland County
Girl Scouts to pay for alterations to the New City Girl Scout
House to make that facility accessible to individuals with
disabilities.

Because the ADA is a civil rights statute, not a Federal

assistance program, the ADA itself does not provide financial
assistance to fund compliance by covered entities. However, the
Internal Revenue Code, as amended in 1990, allows a deduction of
up to $15,000 per year for expenses associated with the removal
of qualified architectural and transportation barriers. The 1990
amendment also permits eligible small businesses to receive a tax
credit for certain costs of compliance with the ADA. An eligible
small business is one whose gross receipts do not exceed
$1,000,000 or whose work force does not consist of more than 30
full-time workers. Qualifying businesses may claim a credit of
up to 50 percent of eligible access expenditures that exceed
$250.00 but do not exceed $10,250. Examples of eligible access
expenditures include the necessary and reasonable costs of
removing architectural, physical, communications, and
transportation barriers; providing readers, interpreters, and
other auxiliary aids; and acquiring or modifying equipment or
devices.

In addition, the Department of Housing and Urban Development

makes community development block grants available to communities
in need of funds for a number of reasons, one of which is to
provide accessibility for disabled individuals. If Mr. Mandia

cc: Records, Chrono, Wadatch, Blizard, McDowney, FOIA, Friedlander

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would like to apply for such a grant, he may send a request to:
Andrew Cuomo, Assistant Secretary, Office of Community Planning
and Development, Department of Housing and Urban Development, 451
7th Street, S.W., Room 7100, Washington, D.C. 20410.

I hope that this information is helpful to you in responding

to your constituent.

Sincerely,

Gerald W. Jones
Acting Assistant Attorney General
Civil Rights Division

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