for the purpose of improving accessibility for handicapped and elderly individuals to any internet or telecommunications services provided within any facility or public transportation vehicle owned or leased by the taxpayer for use in connection with their trade or business. . (b) Increase in deduction limitation amount Subsection (c) of section 190 of the Internal Revenue Code of 1986 is amended by striking $15,000 and inserting $30,000 . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.