Ret. 5/1/92
SBO:WRW:rjc
DJ#192-180-04976
                                               MAY 07 1992

The Honorable Robert S. Walker
Member, United States House of
  Representatives
2369 Rayburn House Office Building
Washington, D.C. 20515

Dear Congressman Walker:

        This letter responds to your request for assistance on
behalf of your constituent, Mr. Charles Price. Mr. Price has
asked about his responsibility as a manager of a community park
and pool to comply with the Americans with Disabilities
Act (ADA). In addition, he has asked about Federal grant money
available to bring his facility into compliance with the ADA.

        There are no Federal loan programs directly addressed to
meeting the costs of complying with the requirements of the ADA.
Nor has Congress appropriated any money specifically earmarked to
defray the costs to private and public entities of compliance
with the ADA. However, the Department of Housing and Urban
Development (HUD) makes available community development block
grants designed to aid low and moderate income households and
communities. These grants may be used to remove architectural
barriers that restrict accessibility of publicly owned and
privately owned buildings, facilities, and improvements. For
more information on how to apply for a community development
block grant, your constituent may contact HUD's Office of Block
Grant Assistance at (202) 708-3587.

        In addition, if the community park and pool is a private
entity subject to title III of the ADA, tax legislation may help
defray the cost of making alterations. As amended in 1990, the
Internal Revenue Code (IRS) allows a deduction of up to $15,000
per year for expenses associated with removal of qualified
architectural and transportation barriers. In the same law,
Congress established the Disabled Access Credit. This credit is
available to businesses whose receipts in the preceding tax year
were not more than $1,000,000 or who employed no more than 30
full-time employees. Qualifying businesses may claim a

Records, CRS, Worthen, Friedlander, Oneglia, McDowney, Craig
:UDD:Worthen.Citizen.Cong.Walker.Grants.4.92
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                                - 2 -
credit of up to 50 percent of the eligible access expenditures
that exceed $250, but do not exceed $10,250. The credit may be
elected through IRS form 8826. If the community park and pool is
a public entity subject to title II, neither the tax credit nor
tax deduction provisions apply.

        Mr. Price should be advised that the ADA requirements
applicable to both public and private entities do not include
specific accessibility standards for new construction or
alterations of the unique aspects of pools and parks. However,
facilities and features commonly associated with pools and parks,
such as restrooms, parking lots, locker rooms, and routes to and
from a pool or park, must comply with the ADA accessibility
standards.

        We hope you find this information of assistance.

                                        Sincerely,


                                      John R. Dunne
                                Assistant Attorney General
                                   Civil Rights Division
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March 20, 1992

CONGRESSIONAL INQUIRY

Mr. Charles Price
2957 Main Street
Conestoga, Pennsylvania 17516

Mr. Price runs a community park and pool. He recently received
information relative to the Americans with Disabilities Act. He
notes that the facility has a lot of work to do to bring the
facilities up to standard. He notes they will have to start the
"upgrade" very soon and wants to know if there are any federal
funds available for this type of upgrading. He also wants to know,
if there is money available, if they would be reimbursed, should
they begin renovations now. He is interested in federal grants and
very low interest loans.

Your attention to this request is appreciated.

nw

01-00739