Tax Incentives

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.

• Expanding Your Market: Tax Incentives for Business

  Justice Department document explaining the tax incentives available for businesses