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Disabled Access Credit Modernization Act
To amend the Internal Revenue Code of 1986 to modify the disabled access credit, and for other purposes.
Summary
- Expands the disabled access credit to cover a broader range of accessibility improvements including removing barriers, providing qualified interpreters and readers, acquiring adaptive equipment, and providing reasonable accommodations
- Clarifies that businesses can claim the credit for accessibility improvements that exceed Americans with Disabilities Act requirements or when they are not otherwise subject to ADA requirements
- Adds "reasonable accommodation" to the definitions in the disabled access credit section of the tax code
- Requires the Treasury Secretary to issue regulations and guidance within 12 months to implement the expanded credit, in consultation with the Equal Employment Opportunity Commission
- Requires the Treasury Secretary to conduct public outreach within 12 months to inform small businesses and the disability community about the credit, in consultation with the SBA and National Council on Disability
- Requires the Treasury to report to Congress within 24 months on the effectiveness of public outreach efforts and make recommendations for improvement, with applicability to expenses paid or incurred after December 31, 2026
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
1 cosponsor
Money behind the sponsor
Top reported contributors to Sarah Mcbride’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- MICROSOFT CORPORATION $28,000
- GOOGLE LLC $25,863
- NULL $17,300
- YOUNG CONAWAY STARGATT & TAYLOR LLP $16,225
- UNIVERSITY OF DELAWARE $15,745
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Sarah Mcbride → · Outside spending →
Actions (2)
- Jul 21, 2026 Referred to the House Committee on Ways and Means. · house
- Jul 21, 2026 Introduced in House
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
July 21, 2026
Ms. McBride (for herself and Mr. Hill of Arkansas) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to modify the disabled access credit, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Disabled Access Credit Modernization Act”.
SEC. 2. MODIFICATION OF DISABLED ACCESS CREDIT.
(a) In General.—
(1) Expenditures allowed without regard to applicable requirements of ada.—Section 44(c)(1) of the Internal Revenue Code of 1986 is amended by striking “by an eligible small business” and all that follows and inserting the following: “by an eligible small business—
“(A) for the purpose of removing architectural, communication, physical, or transportation barriers which prevent a business from being accessible to, or usable by, individuals with disabilities,
“(B) to provide qualified interpreters or other effective methods of making aurally delivered materials available to individuals with hearing impairments,
“(C) to provide qualified readers, taped texts, and other effective methods of making visually delivered materials available to individuals with visual impairments,
“(D) to acquire or modify equipment or devices for individuals with disabilities, or
“(E) to provide other similar services, modifications, materials, equipment, or reasonable accommodations.”.
(2) Exceeding, or not being subject to, applicable requirements of ada not grounds for unreasonableness or nonnecessity of expenditures.—Section 44(c)(3) of such Code is amended by adding at the end the following: “For purposes of the preceding sentence, amounts paid or incurred for the purposes described in paragraph (1) shall not fail to be treated as reasonable or necessary on account of—
“(A) being for such purposes in excess of applicable requirements under the Americans with Disabilities Act of 1990 (as in effect on the date of the enactment of this section), or
“(B) the taxpayer not being subject to such applicable requirements.”.
(3) Reasonable accommodation defined.—Section 44(d)(1) of such Code is amended by striking “The term ‘disability’ has the same meaning” and inserting “The terms ‘disability’ and ‘reasonable accommodation’ have the same meanings”.
(b) Conforming and Technical Amendments.—
(1) Section 44(c)(3) of such Code is amended by striking “paragraph (2)” and inserting “paragraph (1)”.
(2) Section 44(c)(4) of such Code is amended by striking “paragraph (2)(A)” and inserting “paragraph (1)(A)”.
(3) Section 44(c)(5) of such Code is amended by striking “materials, or equipment” and inserting “materials, equipment, or reasonable accommodations”.
(4) Section 44(c) of such Code (as amended by the preceding provisions of this section) is amended by striking paragraph
(2) and redesignating paragraphs (3) through (5) as paragraphs
(2) through (4), respectively.
(5) Section 44(d)(1) of such Code is amended by striking “Americans With Disabilities Act of 1990” and inserting “Americans with Disabilities Act of 1990”.
(6) Section 44(d)(1) of such Code is amended in the heading by striking “Disability” and inserting “Disability and reasonable accommodation”.
(7) Section 44(d) of such Code is amended in the heading by striking “Definition of Disability; Special Rules” and inserting “Definitions of Disability and Reasonable Accommodation; Special Rules”.
(c) Effective Date.—The amendments made by this section shall apply to amounts paid or incurred after December 31, 2026.
(d) Regulatory Authority.—Not later than 12 months following the date of the enactment of the Disabled Access Credit Modernization Act, the Secretary of the Treasury, in consultation with the Equal Employment Opportunity Commission, shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of the amendments made by this section.
(e) Public Outreach.—
(1) In general.—Not later than 12 months following the date of the enactment of the Disabled Access Credit Modernization Act, the Secretary of the Treasury, in consultation with the Administrator of the Small Business Administration and the Chairperson of the National Council on Disability, shall carry out programs of public outreach to inform eligible small businesses (as defined in section 44(b) of the Internal Revenue Code of 1986) and the Americans with Disabilities Act National Network of the availability of the credit under section 44 of the Internal Revenue Code of 1986 (as amended by the Disabled Access Credit Modernization Act).
(2) Report.—Not later than 24 months following the date of the enactment of the Disabled Access Credit Modernization Act, the Secretary of the Treasury shall submit a written report to Congress, and such report shall include—
(A) an assessment of the effectiveness, and recommendations for the improvement, of the public outreach programs carried out under paragraph (1), and
(B) such other information as the Secretary of the Treasury determines appropriate. <all>
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