; (2) by striking section). and inserting section), and ; and (3) by inserting at the end the following: (B) amounts paid or incurred by an eligible small business which is an exercise or fitness service provider for the purpose of providing for use by individuals with disabilities accessible exercise or fitness equipment that meets the guidelines established by the Access Board under section 4 of the Exercise and Fitness for All Act. Any term used in subparagraph (B) which is defined in section 3 of the Exercise and Fitness for All Act shall have the meaning given such term in such section, as in effect on the date of the enactment of such subparagraph. . (b) Effective date The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after the date of the enactment of this Act.