ADA Regulations
Resource Links
Withdrawn DOJ rulemaking (April 2025): public right-of-way accessibility, Unified Agenda entry
Withdrawn DOJ rulemaking (April 2025): accessible equipment and furniture, Unified Agenda entry
Final rule (2024): ADA Title II web and mobile app accessibility, DOJ fact sheet
Final rule (2024): ADA Title II medical diagnostic equipment, Federal Register
ADA Title III: businesses that are open to the public (ADA.gov)
Accessibility Tax Credit
In order to incentivize businesses to adhere to ADA compliance requirements, the U.S. government decided to help businesses that attain accessibility requirements, including for their websites.
Section 44 of the IRS Code allows a tax credit for small businesses while Section 190 of the IRS Code allows a tax deduction for all businesses.
The difference between a tax credit and a tax deduction is that a tax credit is subtracted from what you owe in taxes (after calculating your taxes), while a tax deduction is subtracted from your total income before calculating your taxes. In other words, a tax deduction is applied to your taxable income.