To amend the Internal Revenue Code of 1986 to expand the credit for expenditures to provide access to disabled individuals.

United States115th CongressHR-5536House of Representatives
Updated: Apr 17, 2018

Summary

Disabled Access Credit Expansion Act This bill amends the Internal Revenue Code, with respect to the tax credit for expenditures by an eligible small business to provide access to disabled individuals, to: (1) increase from $10,250 to $20,500 the annual dollar limitation for eligible access expenditures, (2) require the $20,500 limit to be adjusted for inflation after 2018, and (3) increase from $1 million to $2.5 million the gross receipts limitation for an eligible small business.

Bill texts

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Introduced (House)View official text

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Timeline

  1. Introduced in House

  2. Referred to the House Committee on Ways and Means.

    House of Representatives

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