Disabled Access Credit Modernization Act

Section 2(a)(1) modifies the code to allow expenditures for removing architectural, communication, physical, or transportation barriers, providing interpreters, providing readers, acquiring equipment, or providing reasonable accommodations. This is positive because it helps make businesses more accessible and usable by individuals with disabilities.

Section 2(a)(2) states that amounts paid shall not fail to be treated as reasonable or necessary on account of being in excess of applicable requirements under the Americans with Disabilities Act of 1990, or because the taxpayer is not subject to those requirements. This is positive because it encourages businesses to go above and beyond the minimum legal requirements to help people with disabilities without losing tax credit eligibility.

Section 2(e)(1) directs the Secretary of the Treasury, in consultation with the Administrator of the Small Business Administration and the Chairperson of the National Council on Disability, to carry out programs of public outreach. This is positive because it informs eligible small businesses and the Americans with Disabilities Act National Network about the availability of the credit.