A tax credit is available to employers with gross receipts not exceeding $1,000,000 or that had no more than 30 full-time employees during the preceding tax year when they provided reasonable accommodations to individuals with disabilities in the previous year. An eligible small business may take a tax credit of up to $5,000 per year for accommodations made to comply with the ADA. The credit is available for one-half the cost of "eligible access expenditures" that are more than $250 but less than $10,250.
A full tax deduction, up to $15,000 per year, also is available to any business for expenses of removing qualified architectural or transportation barriers. Expenses covered include costs of removing barriers created by steps, narrow doors, inaccessible parking spaces, restroom facilities, and transportation vehicles. Additional information discussing the tax credits and deductions is contained in the Department of Justice's ADA Tax Incentive Packet for Businesses available from the ADA Information Line. Contact information is on page 30. Information about the tax credit and tax deduction can also be obtained from a local IRS office.