ADA Tax Credit for Compliance Improvements to Commercial Properties
Tax credit to offset the cost of Access Expenditures
A special ADA tax credit is available to help smaller employers make accommodations required by the ADA. The information on this page is from the Department of Justice.
- An eligible small business may take an ADA tax credit of up to $5,000 per year for accommodations made to comply with the ADA.
- The ADA Tax 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 ADA tax credits and deductions are contained in the Department of Justice’s ADA Tax Incentive Packet for Businesses.
- More information about the tax credit and tax deduction can also be obtained from a local IRS office, or by contacting the Office of Chief Counsel, Internal Revenue Service.