Businesses can take advantage of two Federal tax incentives available to help cover costs of making access improvements for customers with disabilities:
1. A tax credit for small businesses that remove access barriers from their facilities, provide accessible services, or take other steps to improve accessibility for customers with disabilities.
2. A tax deducation for businesses of all sizes that remove access barriers in their facilities or vehicles.
A business that annually incurs eligible expenses to bring itself into compliance with the ADA may use these tax incentives every year. The incentives may be applied to a variety of expenditures; however, they may not be applied to the costs of new construction. All barrier removal must comply with applicable Federal accessibility standards.
A fact sheet by DBTAC-Great Lakes ADA Center describing the tax deductions and credits, which are available to help employers cover the cost of accommodations for employers/customers with disabilities. Examples of the types of accommodations that are covered by tax deductions/credits are included.
An article from the IRS website regarding tax credits available to help cover the cost of accommodations for employees/customers with disabilities. Hyperlinks to various forms and other resources are included.