Modernizes the disabled access credit to include broader services for individuals with disabilities.
The Disabled Access Credit Modernization Act amends the Internal Revenue Code to expand the disabled access credit to include expenditures for services, modifications, materials, equipment, or reasonable accommodations for individuals with disabilities. The bill also mandates public outreach programs to inform eligible small businesses and the Americans with Disabilities Act National Network about the credit's availability. The Secretary of the Treasury must submit a report to Congress assessing the effectiveness of these outreach programs and providing recommendations for improvement.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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