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.
Disability and paralysisDisability assistanceIncome tax creditsSmall business
To amend the Internal Revenue Code of 1986 to expand the credit for expenditures to provide access to disabled individuals.
USA115th CongressHR-5536| House
| Updated: 4/17/2018
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.