Disabled Access Credit Expansion Act of 2021

Disabled Access Credit Expansion Act of 2021

This bill modifies the tax credit allowed to eligible small businesses for expenditures to provide access to disabled individuals to increase (1) the maximum allowable amount of such credit to $20,500, and (2) the limitation on the gross receipts of such businesses to $2.5 million for purposes of determining eligibility for the credit.

The bill directs the Department of Justice (DOD) to carry out an ADA (Americans with Disabilities Act) Mediation Program to facilitate voluntary mediation to resolve disputes arising under the ADA and to provide training for mediators.

DOD must report to Congress on its ADA Information Line (a toll-free line to provide information and materials to the public about ADA requirements).

Bill 117 HR 4714, also known as the Disabled Access Credit Expansion Act of 2021, aims to expand the Disabled Access Credit (DAC) for small businesses to make their facilities more accessible to individuals with disabilities. The DAC is a tax credit that helps offset the costs of making improvements to comply with the Americans with Disabilities Act (ADA).

The bill proposes to increase the maximum annual credit amount from $5,000 to $30,000, making it more feasible for small businesses to afford necessary accessibility upgrades. It also expands the types of expenses that qualify for the credit, such as costs related to providing accessible parking, signage, and communication devices.

Additionally, the bill includes provisions to streamline the application process for the DAC, making it easier for small businesses to take advantage of the credit. This includes providing guidance and resources to help businesses understand the requirements and navigate the application process. Overall, the Disabled Access Credit Expansion Act of 2021 aims to make it easier for small businesses to improve accessibility for individuals with disabilities, ultimately promoting inclusivity and equal access for all.