In 1990, The Americans with Disabilities Act (ADA) came into law. The ADA is a civil rights law that prohibits discrimination against individuals with disabilities in all areas open to the general public, including jobs, schools, transportation and public and private places.1
The Section 44: Disabled Access Credit for small businesses tax credit is available to businesses that spend between $250 and $10,250 to accommodate to comply with the ADA.
What the tax credit covers
If you have spent money to equip your clinic or business with ADA-compliant items, you could be eligible to receive a tax credit. What does this credit cover? You can use the Section 44: Disabled Access Credit to offset the cost of:
- Equipment used in your practice, facility or clinic
- Removing barriers and in and around your building to improve accessibility
- Providing accessible communication formats such as Braille, large print and audio tapes for the visual and hearing impaired
- Offering a sign-language interpreter or reader for customers or employees
Is your practice eligible?
“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.” 2