To the Theater Owners of America
America loves to go to the movies, but many people in our country who would like to go to the movies cannot. Even two steps at the theater entrance loose insurmountable obstacles to many handicapped people.
During National Architectural Barriers Week, all Americans are being called upon to recognize those barriers that physically and psychologically keep handicapped Americans from full participation in our society. I am calling on all Americans to do everything possible to eliminate such barriers. I commend your president's call on theater owners to improve the access to motion picture theaters for the handicapped. I urge the American business community to follow your voluntary example by creating more accessible facilities.
The National Architectural and Transportation Compliance Board here in Washington will be glad to provide information and advice on how you can make your theaters more accessible to the physically handicapped. Also, the Tax Reform Act of 1976 allows a tax deduction up to $25,000 for businesses that make facilities accessible to the handicapped. This deduction is available through 1979.
I congratulate you on your leadership and on your efforts to help build a barrier-free America.