PUBLIC LAW 101-508—NOV. 5, 1990 104 STAT. 1388-503 "(A) no deduction or credit shall be allowed for such amount under any other provision of this chapter, and "(B) no increase in the adjusted basis of any property shall result from such amount. "(e) REGULATIONS.—The Secretary shall prescribe regulations necessary to carry out the purposes of this section." (b) CREDIT MADE PART OF GENERAL BUSINESS CREDIT. — (1) IN GENERAL.—Subsection (b) of section 38, as amended by subtitle E, is amended by striking "plus" at the end of paragraph (5), by striking the period at the end of paragraph (6) and inserting ", plus" and by adding at the end thereof the following new paragraph: "(7) in the case of an eligible small business (as defined in section 44(b)), the disabled access credit determined under section 44(a)." (2) CARRYBACKS. —Section 39(d) is amended by adding at the end thereof the following new paragraph: "(5) No CARRYBACK OF SECTION 44 CREDIT BEFORE ENACT- MENT. — No portion of the unused business credit for any taxable year which is attributable to the disabled access credit determined under section 44 may be carried to a taxable year ending before the date of the enactment of section 44." (c) DEDUCTION REDUCED FOR ARCHITECTURAL AND TRANSPORTATION BARRIER REMOVAL EXPENSES. — Section 190(c) (relating to expenditures to remove architectural and transportation barriers to the handicapped and elderly) is amended by striking "$35,000" and inserting "$15,000 ". (d) CLERICAL AMENDMENT.— The table of sections for subpart D of part IV of subchapter A of chapter 1, as amended by subtitle E, is amended by adding at the end thereof the following new item: " Sec. 44. Expenditures to provide access to disabled individuals. " (e) EFFECTIVE DATES. — 26 USC 38 note. (1) IN GENERAL.— Except as provided in paragraph (2), the amendments made by this section shall apply to expenditures paid or incurred after the date of the enactment of this Act. (2) SUBSECTION (C).— The amendment made by subsection (c) shall apply to taxable years beginning after the date of the enactment of this Act. PART III—OTHER PROVISIONS SEC. 11621. REVIEW OF IMPACT OF REGULATIONS ON SMALL BUSINESS. (a) GENERAL RULE. — Subsection (f) of section 7805 (relating to review of impact of regulations on small business) is amended to read as follows: " (f) REVIEW OF IMPACT OF REGULATIONS ON SMALL BUSINESS. — " (1) SUBMISSIONS TO SMALL BUSINESS ADMINISTRATION. — After publication of any proposed or temporary regulation by the Secretary, the Secretary shall submit such regulation to the Chief Counsel for Advocacy of the Small Business Administration for comment on the impact of such regulation on small business. Not later than the date 4 weeks after the date of such submission, the Chief Counsel for Advocacy shall submit comments on such regulation to the Secretary. "(2) CONSIDERATION OF COMMENTS.— In prescribing any final regulation which supersedes a proposed or temporary regula-
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