Yes, in the United States, for example, there is a tax benefit via the Disabled Access Credit for qualified customers.
To claim these tax benefits, use IRS Form 8826, the Disabled Access Credit, and refer to Title 26, Internal Revenue Code, Section 44. Tax credits are different than tax deductions. A deduction reduces taxable income and, therefore, the tax owed. Tax credits come later in the process — after tax has been calculated, a credit is subtracted outright from tax owed.
The Disabled Access Credit is limited to small businesses with gross receipts of one million dollars or less or that employ 30 or fewer people. Of course, being tax-related, it isn’t super simple. But it's not overly complicated, either.
These are the terms for claiming the Disabled Access Credit: For expenditures more than $250, you can take a 50% credit up to $10,250 for a maximum credit of $5,000.
More details about accessibility tax benefits can be found HERE.
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