K.S.A. 79-32,175 — Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions

As used in this act:

# (a)

"Accessible to individuals with a disability" means in conformance with Title I and Title III of the Americans with disabilities act of 1990, 42 USCA 12101 et seq. and 28 C.F.R. Part 36 and 29 C.F.R. 1630 et seq.

# (b)

"Facility" means facility as such term is defined in 28 C.F.R. Part 36.104, but shall not mean new construction or any addition made to an existing facility except with regard to a facility described by K.S.A. 79-32,176 , and amendments thereto.

# (c)

"Expenditures for the purpose of making all or any portion of an existing facility accessible to individuals with a disability" includes only those expenditures specifically attributable to the: (1) Removal or equivalent facilitation of an existing architectural barrier, when removal or equivalent facilitation is for the purpose of making an existing facility accessible to individuals with a disability; or (2) new construction of a facility described by K.S.A. 79-32,176 , and amendments thereto which will facilitate its accessibility to individuals with a disability. Such term shall not include any part of any expense paid or incurred in connection with the new construction or substantial alteration of a facility, except with regard to a facility described by K.S.A. 79-32,176 , or the normal replacement of depreciable property.

# (d)

"Expenditures for the purpose of making all or any portion of an existing facility or of equipment usable for the employment of persons with a disability" includes only those expenditures specifically attributable to the modification or adaptation of an existing facility or of equipment, which modification or adaptation is for the purpose of employing individuals with a disability.