Modernizes the disabled access credit under the Internal Revenue Code to include broader accessibility measures.
The Disabled Access Credit Modernization Act amends the Internal Revenue Code to modify the disabled access credit for eligible small businesses. It allows expenditures for removing barriers, providing interpreters, and acquiring equipment for individuals with disabilities. The bill also mandates public outreach programs by the Treasury Secretary to inform businesses and the Americans with Disabilities Act National Network. It requires a report to Congress on the outreach programs' effectiveness and prescribes regulations for implementing the amendments.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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