,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ihji  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #ba1 #bjbf,ms4  
,mc,bride 7= h]self & ,mr4 ,hill (      
,arkansas7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to modify !       
disabl$ access cr$it1 & = o!r purposes4 
#a4 ,%ort title  ,?is ,act may be cit$ z
 ! ,disabl$ ,access ,cr$it ,mod]nization
 ,act4  #b4 ,modification ( disabl$     
access cr$it  7a7 ,9 g5]al  7#a7        
,exp5ditures all[$ )\t reg>d to         
applicable requirem5ts ( ,,ada ,section 
#dd7;c77#a7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by /rik+ by an eligible 
small bus9ess & all t foll[s & ins]t+ ! 
foll[+3 by an eligible small bus9ess--  
7,a7 = ! purpose ( remov+ ar*itectural1 
communication1 physical1 or             
transportation b>ri]s :i* prev5t a      
bus9ess f be+ accessible to1 or usable  
by1 individuals ) disabilities1  7,b7 to
 provide qualifi$ int]pret]s or o!r     

effective me?ods ( mak+ aurally deliv]$ 
mat]ials available to individuals ) he>+
 impairm5ts1  7,c7 to provide qualifi$  
read]s1 tap$ texts1 & o!r effective     
me?ods ( mak+ visually deliv]$ mat]ials 
available to individuals ) visual       
impairm5ts1  7,d7 to acquire or modify  
equipm5t or devices = individuals )     
disabilities1 or  7,e7 to provide o!r   
simil> s]vices1 modifications1 mat]ials1
 equipm5t1 or reasonable accommodations4
  4  7#b7 ,exce$+1 or n be+ subject to1 
applicable requirem5ts ( ,,ada n gr\nds 
= unreasonabl5ess or nonnecessity (     
exp5ditures ,section #dd7;c77#c7 ( su*  
,code is am5d$ by add+ at ! end !       
foll[+3  ,= purposes ( ! prec$+ s5t5ce1 
am\nts paid or incurr$ = ! purposes     
describ$ 9 p>agraph 7#a7 %all n fail to 
be treat$ z reasonable or necess>y on   
acc\nt (-- 7,a7 be+ = su* purposes 9    
excess ( applicable requirem5ts "u !    
,am]icans ) ,disabilities ,act ( #aiij  
7z 9 effect on ! date ( ! enactm5t ( ?is
 section71 or  7,b7 ! taxpay] n be+     

subject to su* applicable requirem5ts4  
4  7#c7 ,reasonable accommodation def9$ 
,section #dd7;d77#a7 ( su* ,code is     
am5d$ by /rik+ ,! t]m disability has !  
same mean+ & ins]t+ ,! t]ms disability &
 reasonable accommodation h ! same      
mean+s4  7b7 ,con=m+ & te*nical am5dm5ts
  7#a7 ,section #dd7;c77#c7 ( su* ,code 
is am5d$ by /rik+ p>agraph 7#b7 & ins]t+
 p>agraph 7#a74  7#b7 ,section          
#dd7;c77#d7 ( su* ,code is am5d$ by     
/rik+ p>agraph 7#b77;,a7 & ins]t+       
p>agraph 7#a77;,a74  7#c7 ,section      
#dd7;c77#e7 ( su* ,code is am5d$ by     
/rik+ mat]ials1 or equipm5t & ins]t+    
mat]ials1 equipm5t1 or reasonable       
accommodations4  7#d7 ,section #dd7;c7 (
 su* ,code 7z am5d$ by ! prec$+         
provisions ( ?is section7 is am5d$ by   
/rik+ p>agraph 7#b7 & r$esignat+        
p>agraphs 7#c7 ?r\gh 7#e7 z p>agraphs   
7#b7 ?r\gh 7#d71 respectively4  7#e7    
,section #dd7;d77#a7 ( su* ,code is     
am5d$ by /rik+ ,am]icans ,)             
,disabilities ,act ( #aiij & ins]t+     

,am]icans ) ,disabilities ,act ( #aiij4 
7#f7 ,section #dd7;d77#a7 ( su* ,code is
 am5d$ 9 ! head+ by /rik+ ,disability & 
ins]t+ ,disability & reasonable         
accommodation4  7#g7 ,section #dd7;d7 ( 
su* ,code is am5d$ 9 ! head+ by /rik+   
,def9ition ( disability2 special rules &
 ins]t+ ,def9itions ( disability &      
reasonable accommodation2 special rules4
  7c7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to am\nts paid
 or incurr$ aft] ,decemb] #ca1 #bjbf4   
7d7 ,regulatory au?ority ,n lat] ?an #ab
 mon?s foll[+ ! date ( ! enactm5t ( !   
,disabl$ ,access ,cr$it ,mod]nization   
,act1 ! ,secret>y ( ! ,treasury1 9      
consultation ) ! ,equal ,employm5t      
,opportunity ,commission1 %all prescribe
 su* regulations or o!r guidance z may  
be necess>y or appropriate to c>ry out !
 purposes ( ! am5dm5ts made by ?is      
section4  7e7 ,public outrea*  7#a7 ,9  
g5]al ,n lat] ?an #ab mon?s foll[+ !    
date ( ! enactm5t ( ! ,disabl$ ,access  
,cr$it ,mod]nization ,act1 ! ,secret>y (

 ! ,treasury1 9 consultation ) !        
,adm9i/rator ( ! ,small ,bus9ess        
,adm9i/ration & ! ,*airp]son ( !        
,national ,c\ncil on ,disability1 %all  
c>ry out programs ( public outrea* to   
in=m eligible small bus9esses 7z def9$ 9
 section #dd7;b7 ( ! ,int]nal ,rev5ue   
,code ( #aihf7 & ! ,am]icans )          
,disabilities ,act ,national ,network ( 
! availability ( ! cr$it "u section #dd 
( ! ,int]nal ,rev5ue ,code ( #aihf 7z   
am5d$ by ! ,disabl$ ,access ,cr$it      
,mod]nization ,act74  7#b7 ,report ,n   
lat] ?an #bd mon?s foll[+ ! date ( !    
enactm5t ( ! ,disabl$ ,access ,cr$it    
,mod]nization ,act1 ! ,secret>y ( !     
,treasury %all submit a writt5 report to
 ,congress1 & su* report %all include-- 
7,a7 an assessm5t ( ! effectiv5ess1 &   
recomm5dations = ! improvem5t1 ( !      
public outrea* programs c>ri$ out "u    
p>agraph 7#a71 &  7,b7 su* o!r in=mation
 z ! ,secret>y ( ! ,treasury det]m9es   
appropriate4