AMERICANS WITH DISABILITIES ACT AND DISABLED ACCESS TAX CREDIT REFERENCES

1. Internal Revenue Code

CITE 26 USC SEC. 44, TITLE 26, SUBTITLE A. CHAPTER 1, SUBCHAPTER A, PART IV, SUBPART D, SECTION 44-Expenditures to provide access to disabled individuals.

a. GENERAL RULE

     For purposes of section 38 in the case of eligible small business, the amount of disabled access credit determined under this section for any taxable year shall be an amount equal to 50% of so much of the eligible access expenditures for the taxable year as to exceed $250.00, but do not exceed $10,250.00

b. ELIGIBLE SMALL BUSINESS

1. In general, means amount paid or incurred by an eligible small business for the purpose of enabling such eligible small business to comply with the Americans with Disabilities Act of 1990

A. For the purpose of removing architectura, communication, physical or transportation barriers which prevent a business from being accessible to or usable by individuals with disabilities.

B. To provide interpreters or other effective methods of making aurally delivered materials available with hearing impairments.

C. To provide interpreters or other effective methods of making visually delivered materials available with hearing impairments.

D. To acquire or modify equipment or devices for individuals with disabilities.

E. To provide other similar devices, modifications, materials, or equipment.

2. Federal Register

VOL. 56/NO. 144/FRIDAY, JULY 26, 1991 - RULES AND REGULATIONS

Section 36.302 of the rule prohibits the failure to make reasonable modifications in policies, practices, and procedures when such modifications may be necessary to afford any goods, services, facilities, or privlieges, advantages or accommodations...to a disabled person.  This prohibition is based on section 302(b)(2)(A)(ii) of the ADA.

Section 36.303 Auxiliary Aids and Services requires a public accommodation to take such steps as may be necessary to ensure that no individual with a disability is excluded, denied services, segregated, or otherwise treated differently than other individuals because of the absence of auxiliary aids and services...This requirement is based on section 302(b)(2)(A)(ii) of the ADA.

Implicit in this duty to provide auxiliary aids and services is the underlying obligation of a public accommodation to communicate effectively with its customers, clients, patients, or participants who have disabilities affecting hearing, vision, or speech.