H.R. 9809

119 HR 9809 IH: Disabled Access Credit Modernization Act
 U.S. House of Representatives
 2026-07-21
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 I  119th CONGRESS  2d Session  H. R. 9809  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.
1.
Short title
This Act may be cited as the   Disabled Access Credit Modernization Act  .
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.