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508 and WCAG

(g) and (h) Data Tables

Table Headers

Section 508 1194.22 (g) Row and column headers shall be identified for data tables.

WCAG 1.0 - 5.1 For data tables, identify row and column headers.

Complex Tables

Section 508 1194.22 (h) Markup shall be used to associate data cells and header cells for data tables that have two or more logical levels of row or column headers.

WCAG 1.0 - 5.2 For data tables that have two or more logical levels of row or column headers, use markup to associate data cells and header cells.

The University of Texas at Austin Accessibility Institute has a tables tutorial.