Two tax incentives are available to businesses to help cover the cost of making access improvements. The first is a tax credit that can be used for architectural adaptations, equipment acquisitions, and services such as sign language interpreters. An example would be the removal of architectural barriers in facilities or vehicles.
The second is a tax deduction that can be used for architectural or transportation adaptations (maximum $15,000 per year). A business any size may use this deduction for the removal of architectural or transportation barriers.
Small businesses can use these incentives in combination if the expenditures incurred qualify under both Section 44 and Section 190. For example, a small business that spends $20,000 for access adaptations may take a tax credit of $5000 (based on $10,250 of expenditures), and a tax deduction of $15,000. The deduction is equal to the difference between the total expenditures and the amount of the credit claimed
(*NOTE: A tax credit is subtracted from your tax liability after you calculate your taxes, while a tax deduction is subtracted from your total income before taxes, to establish your taxable income.)