Disabled Access Credit Modernization Act

Sponsor: Sarah McBride (Democratic-DE)July 21, 2026

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Introduced

In Committee

Passed One Chamber

Passed Both Chambers

Signed into Law

Referred to the House Committee on Ways and Means.

Lets small businesses get more tax credits for making their places accessible to people with disabilities.

This bill helps small businesses get tax credits to make their places easier for people with disabilities to use. It covers more types of improvements and lets businesses go beyond basic ADA rules. This means more businesses can afford to make changes, helping both customers and employees with disabilities.

What Would Change

Today, the disabled access credit for small businesses is primarily for expenditures aimed at complying with the Americans with Disabilities Act (ADA). The reasonableness of these costs is often judged against ADA requirements. After this bill, the credit would cover a wider range of accessibility improvements. This includes those that exceed or are not subject to ADA requirements, making it easier for small businesses to get financial help for these efforts. These changes would take effect for amounts paid or incurred after December 31, 2026.

Key Provisions

Lets small businesses claim tax credits for more types of accessibility improvements, like removing various barriers or providing interpreters.
Clarifies that businesses can get the tax credit even if their accessibility improvements go beyond basic Americans with Disabilities Act (ADA) rules.
Clarifies that businesses can get the tax credit even if they are not strictly required to follow ADA rules.
Defines "reasonable accommodation" for the tax credit using the same meaning as in the Americans with Disabilities Act.
Requires the Treasury Department to create new rules for the updated tax credit within 12 months if the bill becomes law.
Requires the Treasury Department to tell small businesses about the updated tax credit within 12 months if the bill becomes law.

View on Congress.gov

HR 9809 · 119th Congress · July 21, 2026 · AI Summary by gemini-2.5-flash · 10/10

Disabled Access Credit Modernization Act

What Would Change

Key Provisions

Lobbying Activity