Disabled Access Credit Expansion Act

Disabled Access Credit Expansion Act

This bill amends the Internal Revenue Code, with respect to the tax credit for expenditures by an eligible small business to provide access to disabled individuals, to: (1) increase from $10,250 to $20,500 the annual dollar limitation for eligible access expenditures, (2) require the $20,500 limit to be adjusted for inflation after 2018, and (3) increase from $1 million to $2.5 million the gross receipts limitation for an eligible small business.