This legislation significantly expands the disabled access tax credit for small businesses, broadening the types of expenditures that qualify for the incentive. It moves beyond just removing architectural barriers to include costs for providing qualified interpreters, readers, specialized equipment, and other "reasonable accommodations" for individuals with disabilities, aiming to make businesses more accessible and usable. A key provision clarifies that expenditures can qualify for the credit even if they exceed applicable requirements under the Americans with Disabilities Act (ADA) or if the business is not legally subject to such requirements, encouraging businesses to go beyond minimum compliance. These amendments will apply to expenses paid or incurred after December 31, 2026. To ensure effective implementation, the bill mandates that the Treasury Secretary, in consultation with the EEOC, issue necessary regulations within 12 months. It also requires a public outreach program, involving the Small Business Administration and the National Council on Disability, to inform eligible small businesses about the modernized credit, with a report on its effectiveness due to Congress within 24 months.