2.07.1 General Business Credit (4)

Qestion 問題、
The F & E Pertnership spent $100,000 on eligible access expenditures that qualify for the Disabled Access Credit. The partnership had gross receipts of $1 million and 30 full-time employees during the preceding tax year. What is the amount of the Disabled Access Credit for the year 2018?

A. $5,000

B. $10,000

C. $250

D. $50,000

The correct answer is 正解は、[A. $5,000]
障がい者アクセス税額控除 (Disabled Access Credit) は前年売上100万ドル以下または従業員30人以下の小規模事業者に対し適用され、建物改造費用等の$250を超えて$10,250までのうちの50％（$10,250 - $250 = $5,000）まで控除可能。