Disabled Access Credit
The Disabled Access Credit is a nonrefundable federal tax credit available to eligible small businesses that incur expenses to make their facilities or services accessible to individuals with disabilities. For 2025, the credit equals 50 percent of eligible access expenditures between $250 and $10,250, for a maximum annual credit of $5,000.
Eligible businesses must have had gross receipts of $1 million or less in the prior year, or must have had no more than 30 full-time employees during the prior year. Qualifying expenditures include costs for removing architectural barriers, providing accessible parking, purchasing adaptive equipment, and making services available in accessible formats such as Braille or audio.
The credit is claimed on Form 8826 and can be combined with the Section 190 barrier removal deduction for larger projects. Retaining contractor invoices, architectural plans, and receipts for adaptive equipment purchases is necessary to substantiate the credit. Many small business owners overlook this credit when making routine accessibility improvements.