As we celebrate the 31st anniversary of the Americans with Disabilities Act, AFB enthusiastically endorses the Disabled Access Credit Expansion Act of 2021. This tax credit supports small businesses making important investments in accessibility for their employees and customers. The Disabled Access Credit Expansion Act (S. 2481 / H.R. 4714) would increase the size of business eligible for the credit from those earning gross receipts under $1 million to those earning under $2.5 million and would increase the amount of expenses eligible to be covered by the credit from $10,250 to $20,500. The credit covers half of the eligible costs.
New this year, the bill would also amend the tax code to ensure that improvements to digital, internet, and telecommunications services are explicitly covered by the credit. This change is an important step toward putting digital and physical accessibility on a level playing field.
Additionally, the bill codifies the Department of Justice’s ADA Mediation Program and stipulates oversight measures for that program and the ADA Information Line, to ensure both are able to serve people with disabilities to the fullest.