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Tax Incentives Supporting the Americans with Disabilities Act of 1990

Authors: Craig White,Ph.D., C.P.A of the University of New Mexico, Julie Ballinger, and Leah Rhule of the Southwest ADA Center


This brief report is a quick rundown of the tax incentives available to businesses. This includes providing services to consumers that are aging or with disabilities, or inclusion of people with disabilities in the workforce. The report lists the credit available, then breaks it down into who and what is eligible, along with specific examples for each.

Primarily the report details two federal tax incentives:
Section 44 – “Expenditures to provide access to disabled individuals” (Access Credit) is a Nonrefundable
Tax Credit and a part of the General Business Credit.


Section 190 – “Expenditures to remove architectural and transportation barriers to the
handicapped and elderly” (Access Deduction) is a Tax Deduction.

Click on the "Web Links" tab above to view the report either in HTML format or download it as a PDF file.

Contact Info:
Organization:Southwest ADA Center at ILRU TIRR Memorial Hermann Research Center
Address:1333 Moursund St.
Houston,, Texas 77030
Phone:713.520.0232 (voice/TTY) 800.949.4232 (voice/TTY)

Web Links

View the report in HTML format

Download the report as a PDF file

Homepage for Southwest ADA Center

This information was found at www.qualitymall.org