Tax incentives for Improving Accessibility:

Disabled Access Tax Credit:
Internal Revenue Code, Section 44

• Eligible small businesses
• Allowable access expenditures
• Examples of expenditures
• Non-allowable expenditures
• Allowable Credit

Tax Deductions:
Internal Revenue Code, Section 190

• Eligible small and big businesses
• Allowable expenditures
• Non-allowable expenditures
• Deduction

** Small businesses who qualify can use both tax incentives in combination.