As a business, the federal law states, you must comply with ADA regulations.
But did you know?
To help businesses comply with the ADA (Americans with Disabilities Act), Section 44 of the IRS Code allows a tax credit for small businesses and Section 190 of the IRS Code allows a tax deduction for ALL businesses.
The tax credit is available to businesses that have total annual revenues of $1,000,000 or less in the previous tax year or 30 or fewer full-time employees. This tax credit can cover 50% of the eligible access expenditures in a year up to $10,250 (maximum tax credit of $5,000).
Please note: This information is not intended as tax advice. Please consult with your tax consultant / advisor for any / all potential tax deductible spending on repairs / improvements.