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H.R. 9809House119th Congress (2025-2027)In Committee

Disabled Access Credit Modernization Act

Sponsored by Sarah McBrideRep. Sarah McBride (D-DE)
Introduced July 21, 2026

AI-Generated Summary

Updated July 31, 2026 at 5:20 AM UTC

The Disabled Access Credit Modernization Act updates the tax credit for small businesses that make their facilities and services accessible to people with disabilities. It broadens the types of expenses that qualify, clarifies that going beyond or not being bound by ADA requirements does not disqualify costs, and aligns definitions of disability and reasonable accommodation. The changes apply to eligible small businesses and take effect for expenses incurred after Dec. 31, 2026.

Key Provisions

  • Expands qualified expenses to include removing architectural, communication, physical, or transportation barriers; providing interpreters for hearing impairments; providing readers, taped texts, or other aids for visual impairments; acquiring or modifying equipment for disabled individuals; and other similar accommodations.
  • Specifies that expenses are still considered reasonable and necessary even if they exceed ADA requirements or the taxpayer is not subject to those requirements.
  • Defines “reasonable accommodation” to have the same meaning as “disability,” effectively linking the two terms for credit purposes.
  • Makes technical and conforming amendments to the Internal Revenue Code to reflect the new language and definitions.
  • Sets the effective date for the new rules to expenses incurred after Dec. 31, 2026.
  • Requires the Treasury Secretary, in consultation with the EEOC, to issue regulations within 12 months and to conduct public outreach with SBA and disability organizations.
  • Mandates a Treasury report to Congress within 24 months assessing the outreach program’s effectiveness and recommending improvements.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 21, 2026

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HouseIntro Referral

Introduced in House

July 21, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 21, 2026

Bill Text

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Introduced in HouseIssued July 21, 2026

I

119th CONGRESS

2d Session

H. R. 9809

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.

1.

Short title

This Act may be cited as the Disabled Access Credit Modernization Act.

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.