Disabled Access Credit

Small businesses that spend money making their location, services, or website more accessible to people with disabilities can claim 50% of eligible costs — up to $5,000 per year. It rewards the everyday investments that make your business welcoming to everyone.

What counts as eligible spending

Expenses incurred to comply with the Americans with Disabilities Act (ADA) generally qualify.

Physical access

Ramps, doorway widening, accessible restrooms, parking, and removing physical barriers.

Communication aids

Sign-language interpreters, readers, Braille or large-print materials, and assistive listening devices.

Accessible technology

Equipment modifications and website accessibility work that makes your services usable for people with disabilities.

50% · up to $5,000/yr

The credit equals 50% of eligible access expenditures between $250 and $10,250 in a year — a maximum credit of $5,000 annually, and you can claim it every year you qualify.

Who qualifies

You likely qualify if…

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You're an eligible small business: $1 million or less in gross receipts last year, or 30 or fewer full-time employees.
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You paid or incurred eligible access expenditures to comply with the ADA.
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The spending is reasonable and necessary to provide access.

Good to know

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Only spending above $250 and up to $10,250 counts; the first $250 is excluded.
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New construction and expenses not required for accessibility generally don't qualify.
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You can't claim the same dollars for both this credit and a deduction.

How to claim it

The credit is claimed on IRS Form 8826 (Disabled Access Credit) and flows into your general business credit. Mainstreet reviews your accessibility spending, confirms eligibility, and prepares the support your CPA needs.

Curious what you'd get back? Take the 2-minute estimate and we'll email you a copy.

Educational information only and not tax, legal, or accounting advice. The Disabled Access Credit (IRC §44, Form 8826) is fact-specific; consult a qualified professional before acting. Figures shown are illustrative.