"To assist businesses with complying with the Americans with Disabilities Act, Section 44 of the IRS Code
allows a tax credit for small businesses and Section 190 of the IRS Code allows a tax deduction for all businesses.
The tax credit is available to businesses that have total revenues of $1,000,000 or less in the previous tax year or
30 or fewer full-time employees. This credit can cover 50% of the eligible access expenditures in a year up to $10,250
(maximum credit of $5000). The tax credit can be used to offset the cost of undertaking barrier removal and alterations
to improve accessibility; providing accessible formats such as Braille, large print and audio tape; making available a
sign language interpreter or a reader for customers or employees, and for purchasing certain adaptive equipment.
The tax deduction is available to all businesses with a maximum deduction of $15,000 per year. The tax deduction
can be claimed for expenses incurred in barrier removal and alterations."