IRS form #8826 Disabled Access Credit for Individuals and Small Businesses. Any business or person that has gross receipts less than $1 million or less than 30 employees may be eligible for this tax credit.
Expenditures must be reasonable and necessary for accessibility and include the following:
To remove barriers that prevent a business from being accessible to or usable by individuals with disabilities.
To provide qualified interpreters or other methods of making audio materials available to hearing impaired individuals
To provide qualified readers, taped tests, and other methods of making visual materials available to individuals with visual impairments.
To acquire or modify equipment or devices for individuals with disabilities.