HouseH.R. 9809119th Congress
Disabled Access Credit Modernization Act
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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9809 Introduced in House (IH)]
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119th CONGRESS
2d Session
H. R. 9809
To amend the Internal Revenue Code of 1986 to modify the disabled
access credit, and for other purposes.
_______________________________________________________________________
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Disabled Access Credit Modernization
Act''.
SEC. 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.
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