,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #ihji  ,,in ,,the ,,house ,,of  
,,representatives  ,july #ba1 #bjbf,ms4 
,mc,bride 7for herself and ,mr4 ,hill of
 ,arkansas7 introduced the following    
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to modify the disabled  
access credit1 and for other purposes4  
#a4 ,short title  ,this ,act may be     
cited as the ,disabled ,access ,credit  
,modernization ,act4  #b4 ,modification 
of disabled access credit  7a7 ,in      
general  7#a7 ,expenditures allowed     
without regard to applicable            
requirements of ,,ada ,section          
#dd7;c77#a7 of the ,internal ,revenue   
,code of #aihf is amended by striking by
 an eligible small business and all that
 follows and inserting the following3 by
 an eligible small business--  7,a7 for 
the purpose of removing architectural1  
communication1 physical1 or             
transportation barriers which prevent a 

business from being accessible to1 or   
usable by1 individuals with             
disabilities1  7,b7 to provide qualified
 interpreters or other effective methods
 of making aurally delivered materials  
available to individuals with hearing   
impairments1  7,c7 to provide qualified 
readers1 taped texts1 and other         
effective methods of making visually    
delivered materials available to        
individuals with visual impairments1    
7,d7 to acquire or modify equipment or  
devices for individuals with            
disabilities1 or  7,e7 to provide other 
similar services1 modifications1        
materials1 equipment1 or reasonable     
accommodations4  4  7#b7 ,exceeding1 or 
not being subject to1 applicable        
requirements of ,,ada not grounds for   
unreasonableness or nonnecessity of     
expenditures ,section #dd7;c77#c7 of    
such ,code is amended by adding at the  
end the following3  ,for purposes of the
 preceding sentence1 amounts paid or    
incurred for the purposes described in  

paragraph 7#a7 shall not fail to be     
treated as reasonable or necessary on   
account of-- 7,a7 being for such        
purposes in excess of applicable        
requirements under the ,americans with  
,disabilities ,act of #aiij 7as in      
effect on the date of the enactment of  
this section71 or  7,b7 the taxpayer not
 being subject to such applicable       
requirements4  4  7#c7 ,reasonable      
accommodation defined ,section          
#dd7;d77#a7 of such ,code is amended by 
striking ,the term disability has the   
same meaning and inserting ,the terms   
disability and reasonable accommodation 
have the same meanings4  7b7 ,conforming
 and technical amendments  7#a7 ,section
 #dd7;c77#c7 of such ,code is amended by
 striking paragraph 7#b7 and inserting  
paragraph 7#a74  7#b7 ,section          
#dd7;c77#d7 of such ,code is amended by 
striking paragraph 7#b77;,a7 and        
inserting paragraph 7#a77;,a74  7#c7    
,section #dd7;c77#e7 of such ,code is   
amended by striking materials1 or       

equipment and inserting materials1      
equipment1 or reasonable accommodations4
  7#d7 ,section #dd7;c7 of such ,code   
7as amended by the preceding provisions 
of this section7 is amended by striking 
paragraph 7#b7 and redesignating        
paragraphs 7#c7 through 7#e7 as         
paragraphs 7#b7 through 7#d71           
respectively4  7#e7 ,section #dd7;d77#a7
 of such ,code is amended by striking   
,americans ,with ,disabilities ,act of  
#aiij and inserting ,americans with     
,disabilities ,act of #aiij4  7#f7      
,section #dd7;d77#a7 of such ,code is   
amended in the heading by striking      
,disability and inserting ,disability   
and reasonable accommodation4  7#g7     
,section #dd7;d7 of such ,code is       
amended in the heading by striking      
,definition of disability2 special rules
 and inserting ,definitions of          
disability and reasonable accommodation2
 special rules4  7c7 ,effective date    
,the amendments made by this section    
shall apply to amounts paid or incurred 

after ,december #ca1 #bjbf4  7d7        
,regulatory authority ,not later than   
#ab months following the date of the    
enactment of the ,disabled ,access      
,credit ,modernization ,act1 the        
,secretary of the ,treasury1 in         
consultation with the ,equal ,employment
 ,opportunity ,commission1 shall        
prescribe such regulations or other     
guidance as may be necessary or         
appropriate to carry out the purposes of
 the amendments made by this section4   
7e7 ,public outreach  7#a7 ,in general  
,not later than #ab months following the
 date of the enactment of the ,disabled 
,access ,credit ,modernization ,act1 the
 ,secretary of the ,treasury1 in        
consultation with the ,administrator of 
the ,small ,business ,administration and
 the ,chairperson of the ,national      
,council on ,disability1 shall carry out
 programs of public outreach to inform  
eligible small businesses 7as defined in
 section #dd7;b7 of the ,internal       
,revenue ,code of #aihf7 and the        

,americans with ,disabilities ,act      
,national ,network of the availability  
of the credit under section #dd of the  
,internal ,revenue ,code of #aihf 7as   
amended by the ,disabled ,access ,credit
 ,modernization ,act74  7#b7 ,report    
,not later than #bd months following the
 date of the enactment of the ,disabled 
,access ,credit ,modernization ,act1 the
 ,secretary of the ,treasury shall      
submit a written report to ,congress1   
and such report shall include--  7,a7 an
 assessment of the effectiveness1 and   
recommendations for the improvement1 of 
the public outreach programs carried out
 under paragraph 7#a71 and  7,b7 such   
other information as the ,secretary of  
the ,treasury determines appropriate4