To amend the Internal Revenue Code of 1986 to enhance the deduction for expenditures to remove architectural and transportation barriers to certain individuals and to extend and enhance the work opportunity credit, and for other purposes.

This bill would change the tax code to improve a tax deduction that businesses can use when they spend money removing physical barriers — like stairs or narrow doorways — that make it hard for certain people to get around in buildings or use transportation. It would also extend and improve a tax credit called the "work opportunity credit," which encourages employers to hire people from certain groups. No official summary is available for this bill.

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