active Federal Tax Credit

Disabled Access Credit (Section 44)

Internal Revenue Service

Up to $5,000/year

See if you qualify — free Visit official program ↗

Researched for this program: 5 rejection traps · 4 required documentsWhat decides this award ↓

The short version

Make your business accessible, get a credit

A non-refundable tax credit for small businesses that incur expenses making their operations accessible to persons with disabilities. Covers 50% of eligible access expenditures between $250 and $10,250 per year, yielding a maximum annual credit of $5,000. Claimed on Form 8826 with the business's federal tax return.

Funding type: Tax Credit
Level: Federal
Amount range: $0 – $5,000
Realistic amount: $1,000–$5,000 for businesses making meaningful accessibility upgrades
Deadline: Annual — file with federal tax return (Form 8826)
Status: active
States: Nationwide
Payment model: tax offset

Who qualifies

Disabled Access Credit (Section 44) is a federal tax credit from Internal Revenue Service, open to businesses nationwide, with a published award of Up to $5,000/year. Deadline for Disabled Access Credit (Section 44): Annual — file with federal tax return (Form 8826). Disabled Access Credit (Section 44) eligibility is judged against 5 published criteria.

Eligible previous year gross receipts ≤ $1,000,000 OR had ≤ 30 full-time employees during the preceding tax year (either threshold qualifies)
Business must have been in existence for at least one preceding tax year
Expenditures must make the business accessible to individuals with disabilities as defined under the Americans with Disabilities Act (ADA)
Expenses must be 'reasonable and necessary' — not lavish or extravagant
Credit applies only to amounts paid or incurred in the current tax year

What it covers

Eligible expenses

Removing architectural barriers (ramps, widened doorways, accessible restrooms)
Providing accessible parking spaces and pathways
Sign language interpreters or audio descriptions for customers and employees with disabilities
Closed captioning for videos and training materials
Braille or large-print materials (menus, product catalogs, signs)
Assistive listening devices and hearing loops
Accessible software and websites (in some cases)
Modifying equipment or devices to accommodate users with disabilities

Ineligible expenses

Construction of new facilities (only existing business barrier removal qualifies)
Expenses required by other laws or regulations unrelated to ADA access
New-start businesses with no prior tax year
The first $250 of qualifying expenses (floor amount)
Amounts above $10,250 in qualifying expenses (credit caps at $5,000)

How to apply

Applying to Disabled Access Credit (Section 44) (Up to $5,000/year from Internal Revenue Service, businesses nationwide) takes 4 steps and about 2.5 hours in total. Deadline for Disabled Access Credit (Section 44): Annual — file with federal tax return (Form 8826).

1

Confirm small business eligibility

Verify prior-year gross receipts ≤ $1M OR ≤ 30 FTEs. Either threshold qualifies. New businesses do not qualify (must have one prior tax year).

~0.5 hrs
2

Document qualifying access expenditures

Gather receipts for ADA-eligible expenses: barrier removal, ramp construction, accessible parking, assistive listening devices, Braille materials, interpreter services, accessible software, etc. The first $250 is not eligible; maximum eligible amount is $10,250.

~1 hrs
3

Complete Form 8826

Calculate 50% of qualifying expenditures (between $250–$10,250). Report the credit amount on Form 8826 — Disabled Access Credit. Attach to your business federal income tax return.

~0.5 hrs
4

Carry forward unused credit if needed

If tax liability is less than the credit, unused amounts can be carried back 1 year or forward up to 20 years. Work with your tax preparer to optimize timing.

~0.5 hrs

Insider tip

Stack this with the Section 190 deduction (up to $15K/yr) for the same accessibility project — the credit covers 50% of costs up to $10,250, then the deduction can offset remaining expenses.

Deadline & timing

Disabled Access Credit (Section 44) is listed as active in the GrantCompass catalog as of August 24, 2026. Deadline for Disabled Access Credit (Section 44): Annual — file with federal tax return (Form 8826). Disabled Access Credit (Section 44) awards Up to $5,000/year to businesses nationwide through Internal Revenue Service. The Disabled Access Credit (Section 44) application runs to 4 steps and about 2.5 hours of work in total. Disabled Access Credit (Section 44) sits at the federal level and is classified as a tax credit. Make your business accessible, get a credit — that is Disabled Access Credit (Section 44) in one line. Disabled Access Credit (Section 44) eligibility is judged against 5 published criteria.

Claimed each tax year on Form 8826 attached to the business's annual federal income tax return. No separate application or pre-approval required.

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Last reviewed 2026. GrantCompass is an independent funding-discovery tool and is not affiliated with any government agency. Always confirm details on the official program page.