H.R. 9809: Disabled Access Credit Modernization Act

This bill would update the federal disabled access tax credit, which helps eligible small businesses offset some of the costs of making their businesses more accessible to people with disabilities.

What changes the bill would make

• It would revise the tax code’s description of which expenses can count for the credit.
• It would clarify that the credit can cover costs for:
  • removing physical, communication, architectural, or transportation barriers;
  • providing interpreters or other ways to make spoken information available to people with hearing impairments;
  • providing readers, taped texts, or other ways to make written or visual information available to people with visual impairments;
  • buying or changing equipment or devices for people with disabilities;
  • and other similar services, modifications, materials, equipment, or reasonable accommodations.
• It would say these expenses can still qualify even if they go beyond what the Americans with Disabilities Act currently requires, or even if the business is not directly subject to those ADA requirements.
• It would update the Internal Revenue Code’s wording to include “reasonable accommodation” in the definition section tied to this credit.

Timing and implementation

• The changes would apply to amounts paid or incurred after December 31, 2026.
• The Treasury Department, working with the Equal Employment Opportunity Commission, would have to issue regulations or guidance within 12 months after enactment.
• The Treasury Department would also have to carry out public outreach within 12 months to tell eligible small businesses and the Americans with Disabilities Act National Network about the credit.
• Within 24 months, Treasury would have to report to Congress on how effective that outreach was and suggest improvements.

Relevant Companies

None found