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ADA IRS Tax Credit Information
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml" lang="en"> <head><meta name="description" content="The ADA Home Page provides access to Americans with Disabilities Act (ADA) regulations for businesses and State and local governments, technical assistance materials, ADA Standards for Accessible Design, links to Federal agencies with ADA responsibilities and information, updates on new ADA requirements, streaming video, information about Department of Justice ADA settlement agreements, consent decrees, and enforcement activities and access to Freedom of Information Act (FOIA) ADA material" /><meta name="creator" content="U.S. Department of Justice, Civil Rights Division, Disability Rights Section" /><meta name="Date Created" content="05-17-2013" /><meta name="Language" content="en-us" /> <meta http-equiv="content-type" content="text/html;charset=iso-8859-1"> <TITLE>ADA IRS Tax Credit Information</TITLE> <script async type="text/javascript" src="https://dap.digitalgov.gov/Universal-Federated-Analytics-Min.js?agency=DOJ" id="_fed_an_ua_tag"></script></head> <BODY LINK="#0000ff" ALINK="#f307f8" VLINK="#0a97b8"> <div class="onecol"> <H1 ALIGN=CENTER>IRS Tax Credits and Deductions</H1> <P>To assist businesses with complying with the ADA, Section 44 of the IRS Code allows a tax credit for small businesses and Section 190 of the IRS Code allows a tax deduction for all businesses.</P> <P>The tax credit is available to businesses that have total revenues of $1,000,000 or less in the previous tax year or 30 or fewer full-time employees. This credit can cover 50% of the eligible access expenditures in a year up to $10,250 (maximum credit of $5000). The tax credit can be used to offset the cost of undertaking barrier removal and alterations to improve accessibility; providing accessible formats such as Braille, large print and audio tape; making available a sign language interpreter or a reader for customers or employees, and for purchasing certain adaptive equipment.</P> <P>The tax deduction is available to all businesses with a maximum deduction of $15,000 per year. The tax deduction can be claimed for expenses incurred in barrier removal and alterations.</P> <P>To learn more about the tax credit and tax deduction provisions:</P> <P><A HREF="https://www.irs.gov/forms-pubs/about-form-8826">Download IRS Form 8826 for the tax credit for small businesses</A></P> <P><A HREF="https://www.irs.gov/">Go to the Internal Revenue Service Web Site</A></P> <P><A HREF="infoline.htm">Department of Justice ADA Information Line.</A></P> </div></BODY> </HTML>