Tax Incentives for ADA Compliance
Federal and state tax codes promote compliance with the Americans with Disabilities Act by allowing:
* TAX CREDITS AND/OR DEDUCTIONS for improving accessibility (which may be used together)
* TAX CREDITS for employment of persons with disabilities 
Architectural/Transportation Tax Deduction
Tax DEDUCTION for ALL Businesses (Internal Revenue Code, Section 190)
* For expenses incurred from removing physical/structural and transportation barriers
* May be available as an annual deduction with a maximum of $15,000 per year 
Disabled Access Credit
Tax CREDIT for SMALL Businesses (Internal Revenue Code, Section 44) 
* For businesses with total revenue of $1 million or less or a full-time staff of 30 or less
* Can cover 50% of eligible access expenditures up to $10,250 annually (i.e., $5,000 maximum)
* Offsets the cost of modifications to:
* Remove barriers and/or improve accessibility
* Offer alternate format materials (e.g., large print, audio tape, Braille)
* Provide sign language interpreter(s) and/or reader(s) for customers/employees
* Purchase certain adaptive equipment
Work Opportunity Tax Credit (WOTC)
Tax INCENTIVE for ALL Businesses (Internal Revenue Code, Section 51) 
* Incentive to hire persons from certain population groups that have a particularly high unemployment rate or other employment needs, such as Vocational Rehabilitation referrals
Disabled Access Credit (CA state)
Tax CREDIT for SMALL Businesses (CA Revenue &Tax Code, Sections 17053.42 and 23642)
* For businesses with total revenue of $1 million or less or a full-time staff of 30 or less AND expenses resulting from increasing accessibility to comply with the ADA 
* Can cover 50% of eligible access expenditures up to $250 annually (i.e., $125 maximum)
* May be carried over until exhausted