Disabled Access Credit

Internal Revenue Code (IRC) Section 44 allows eligible small businesses to claim a credit of 50% of the eligible access expenditures that exceed $250 but do not exceed $10,250. Eligible access expenditures are amounts paid or incurred for the purpose of complying with requirements of the Americans with Disabilities Act of 1990 (Public Law 101-336). Small businesses use Form 8826 to claim the disabled access credit as part of the general business credit.

The latest form for Disabled Access Credit expires 2027-04-30 and can be found here.