ADA Tax Credits & Deductions
The federal government offers two powerful incentives — IRC Section 44 and IRC Section 190 — designed to offset the cost of becoming ADA-compliant online. Many businesses qualify for both in the same year, dramatically reducing the real-world price of full accessibility.
Up to $20,000 in tax savings per year.
Section 44 — Disabled Access Credit
A non-refundable federal tax credit worth up to $5,000 per year — equal to 50% of eligible accessibility expenses between $250 and $10,250. Claimed on IRS Form 8826.
Section 190 — Barrier Removal Deduction
A federal tax deduction of up to $15,000 per year for qualifying expenses to remove communication, transportation, and architectural barriers — including digital and web accessibility work.
Stack Both in the Same Year
Eligible small businesses can use Section 44 and Section 190 together on the same project — credit on the first $10,250 of expenses and deduction on the remainder up to $15,000.
Renewable Every Tax Year
Both incentives reset annually. Ongoing audits, monitoring subscriptions, and re-remediation typically continue to qualify year after year.
Eligibility requirements.
- Small businesses with $1,000,000 or less in gross receipts in the prior tax year
- Or businesses with 30 or fewer full-time employees
- Either threshold qualifies — it's an OR test, not an AND
- Section 190 has no size cap — any business may claim the deduction
- Expenses must be paid during the tax year you're claiming
- Work must be specifically intended to improve accessibility
How small businesses stack both incentives.
Example: $20,000 accessibility project
Illustrative only. Actual savings depend on your tax bracket, eligibility, and how expenses are documented.
Why stacking works
Eligible small businesses can apply both incentives to the same accessibility project: the Section 44 credit reduces tax owed dollar-for-dollar on the first $10,250 of qualifying spend, while Section 190 lets you deduct additional qualifying costs from taxable income. Together, they routinely cut the real cost of full ADA compliance by 30–40%.
Estimate your savings.
Plug in your project cost and tax bracket to see roughly how much Section 44 and Section 190 could offset. Estimates only — confirm with your CPA.
Your numbers
Your estimated savings
~37% of your project cost offset by tax incentives
Estimates only. Actual savings depend on your full tax situation, AMT, state taxes, and proper documentation. Confirm with a licensed CPA before filing.
Talk to us about your projectQualifying accessibility expenses.
- WCAG 2.1 / 2.2 Level AA accessibility audits
- Code, design, and content remediation to meet accessibility standards
- Accessible PDF and document remediation
- Captioning, transcripts, and audio description for video
- Accessibility widgets, overlays, and assistive tooling licenses
- Ongoing accessibility monitoring & re-audit subscriptions
- Accessibility training for staff who manage the site
- Manual screen-reader and keyboard testing engagements
Four steps to capture every dollar.
Save itemized invoices
Keep receipts that clearly describe the work as accessibility-related. ADA Active Shield invoices are line-itemed for exactly this purpose.
File Form 8826 for the credit
Attach IRS Form 8826 (Disabled Access Credit) to your annual business return to claim the Section 44 credit.
Elect the Section 190 deduction
Claim the deduction directly on Schedule C, Form 1120, 1120-S, or 1065 — no separate form, but you must elect to deduct rather than capitalize.
Confirm with your CPA
Have a qualified tax professional verify eligibility, amounts, and documentation before filing — rules change and circumstances vary.
Common mistakes.
- Assuming only physical building modifications qualify — digital accessibility absolutely counts.
- Missing the small-business test for Section 44 — it's gross receipts OR employee count, not both.
- Forgetting that the credit resets every tax year, so multi-year compliance plans recover credits annually.
- Failing to document expenses with enough specificity to survive an IRS examination.
This page summarizes IRS programs for informational purposes only and is not tax or legal advice. Tax situations vary, IRS rules change, and ADA Active Shield does not prepare tax returns or guarantee any specific outcome. Always consult a qualified CPA.
Make compliance tax-efficient.
Start with a free scan and we'll deliver an itemized proposal designed to maximize what's eligible for Section 44 and Section 190 — ready to hand straight to your CPA.