Disabled Access Credit Modernization Act
Sponsored By: Representative McBride, Sarah [D-DE-At Large]
Introduced
Summary
Expand the Disabled Access Credit to let small businesses claim a wider range of accessibility expenses. It would explicitly list five categories of qualifying costs and treat those costs as reasonable even if they exceed the Americans with Disabilities Act (ADA) or if the business is not legally covered by the ADA.
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- Small businesses: Would let eligible small businesses claim the credit for five named purposes, including removing architectural and transportation barriers, providing interpreters or readers, and buying or modifying equipment.
- People with disabilities: Encourages more ramps, accessible communications, assistive devices, and other accommodations that make goods, services, and workplaces easier to use.
- Administration and timing: Would require the Treasury Secretary, in consultation with the Equal Employment Opportunity Commission, to issue guidance within 12 months, run public outreach within 12 months, and report to Congress on outreach results within 24 months.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Expanded disabled access tax credit for small businesses
If enacted, eligible small businesses would be able to claim more types of spending under the disabled access tax credit. Qualifying costs would include removing architectural, communication, physical, or transportation barriers; hiring qualified interpreters; providing readers or taped texts; buying or modifying equipment and devices; and similar accommodations. Those costs would count even if they go beyond Americans with Disabilities Act rules or if the business is not covered by ADA. The change would apply to amounts paid or incurred after December 31, 2026. If enacted, the Treasury would issue regulations or guidance within 12 months, in consultation with the Equal Employment Opportunity Commission. Treasury would also start public outreach within 12 months, working with the Small Business Administration and the National Council on Disability and informing the ADA National Network. Treasury must report to Congress within 24 months on the outreach's effectiveness.
Sponsors & CoSponsors
Sponsor
McBride, Sarah [D-DE-At Large]
DE • D
Cosponsors
Rep. Hill, J. French [R-AR-2]
AR • R
Sponsored 7/21/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov