The Disabled Access Credit Modernization Act expands a tax credit that helps small businesses make their facilities and services accessible to people with disabilities. Currently, the credit covers only accessibility improvements that meet Americans with Disabilities Act requirements, but this bill removes that limitation and allows businesses to claim the credit for accessibility improvements that exceed ADA standards or for companies not subject to ADA rules. The bill specifically expands eligible expenses to include removing architectural and transportation barriers, providing interpreters and readers, acquiring adaptive equipment, and offering other reasonable accommodations. The changes take effect for expenses incurred after December 31, 2026, and the Treasury Department has one year to issue guidance and work with the Small Business Administration to publicize the expanded credit to eligible small businesses. The Treasury Department must also report back to Congress within two years on how well the public outreach efforts worked and provide recommendations for improvement.
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