Disabled Access Credit for Eligible Small Businesses
The Disabled Access Credit is a federal tax credit designed to help small businesses that incur expenses for the purposes of providing access to persons with disabilities (IRS Form 8826).
Additionally, the State of California also offers a similar state tax credit with some exceptions (FTB Form 3548). This tax credit aims to help ensure individuals with disabilities have a full and fair opportunity to access facilities and services in California and further ensure that business owners and operators have the education and training necessary to comply with federal and state disability access laws and regulations.
Architectural and Transportation Barrier Removal Deduction
A federal tax deduction (under IRS Code Section 190; IRS Publication 535 Business Expenses) allows businesses of all sizes to claim an annual deduction for qualified expenses incurred to remove physical, structural and transportation barriers for persons with disabilities.