Think DIFFERENTLY Small Business Accessibility Act

H.R. 7705 · 118th Congress · Mar 15, 2024 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to expand the credit for expenditures to provide access to disabled individuals.

This Act may be cited as the “Think DIFFERENTLY Small Business Accessibility Act”.

(a)

In general— Section 44(b)(1) of the Internal Revenue Code of 1986 is amended—

(1)

in subparagraph (A), by striking “$1,000,000” and inserting “$3,500,000”, and

(2)

in subparagraph (B), by striking “30 full-time employees” and inserting “100 full-time employees”.

(b)

Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2023.