The Nonrefundable Disabled Access Credit Is Available to Eligible Small

question 42

True/False

The nonrefundable disabled access credit is available to eligible small businesses for expenditures incurred to make existing business facilities accessible to disabled individuals.

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Definitions:

Appellate Jurisdiction

The authority of a court to review and revise the judgment or decision of a lower court.

Original Jurisdiction

The authority of a court to hear a case for the first time, as opposed to appellate jurisdiction, which reviews decisions made by lower courts.

Judicial Activism

A judicial philosophy that posits judges should use their power broadly to address societal wrongs and interpret the Constitution in the light of contemporary values and conditions.