Bill Summary
The Disabled Access Credit Expansion Act aims to amend the Internal Revenue Code of 1986 in order to expand the credit for expenditures that provide access to disabled individuals. This bill increases the current dollar limitation for the credit from $10,250 to $20,500 and also increases the gross receipts limitation from $1,000,000 to $2,500,000. These changes will apply to taxable years beginning after December 31, 2019.
Additionally, the bill includes a provision for alternative means of dispute resolution involving disability rights. This section acknowledges that the ADA Mediation Program of the Department of Justice is currently underfunded and aims to provide more funding for mediation services for disputes related to the Americans with Disabilities Act (ADA). It also allows for the hiring of more personnel and training for mediators.
Another aspect of this legislation is the requirement for a report to be submitted by the Attorney General detailing the kinds of calls received by the ADA Information Line, efforts to educate individuals and entities about the line, and recommendations for improving support for individuals and entities seeking information on the ADA. This report must be submitted within 2 years of the bill's enactment.
Possible Impacts
1. The Disabled Access Credit Expansion Act could affect people with disabilities by providing them with more opportunities and resources for accessibility. The increase in the dollar limitation and gross receipts limitation could make it easier for individuals and businesses to make necessary accommodations for disabled individuals.
2. The Alternative Means of Dispute Resolution Involving Disability Rights could affect both individuals and entities covered by the Americans with Disabilities Act of 1990. It could provide them with a more efficient and effective way to resolve disputes and potentially avoid costly litigation.
3. The ADA Information Line Data Collection Report could affect individuals and entities seeking information on the Americans with Disabilities Act of 1990. The report could provide valuable insights and recommendations for improving access and support for individuals with disabilities.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 2290 Introduced in Senate (IS)]
<DOC>
116th CONGRESS
1st Session
S. 2290
To amend the Internal Revenue Code of 1986 to expand the credit for
expenditures to provide access to disabled individuals, and for other
purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
July 25, 2019
Ms. Duckworth (for herself, Mr. Casey, Ms. Hirono, Mr. Blumenthal, Mr.
Brown, Ms. Klobuchar, Mr. Markey, and Mr. Booker) introduced the
following bill; which was read twice and referred to the Committee on
Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to expand the credit for
expenditures to provide access to disabled individuals, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Disabled Access Credit Expansion
Act''.
SEC. 2. EXPANSION OF CREDIT FOR EXPENDITURES TO PROVIDE ACCESS TO
DISABLED INDIVIDUALS.
(a) Increase in Dollar Limitation.--
(1) In general.--Subsection (a) of section 44 of the
Internal Revenue Code of 1986 is amended by striking
``$10,250'' and inserting ``$20,500''.
(2) Inflation adjustment.--Section 44 of such Code is
amended by redesignating subsection (e) as subsection (f) and
by inserting after subsection (d) the following new subsection:
``(e) Inflation Adjustment.--
``(1) In general.--In the case of any taxable year
beginning after 2020, the $20,500 amount in subsection (a)
shall be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost of living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, determined by substituting
`calendar year 2019' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
``(2) Rounding.--Any amount determined under paragraph (1)
which is not a multiple of $50 shall be rounded to the next
lowest multiple of $50.''.
(b) Increase in Gross Receipts Limitation.--Subparagraph (A) of
section 44(b)(1) of the Internal Revenue Code of 1986 is amended by
striking ``$1,000,000'' and inserting ``$2,500,000''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2019.
SEC. 3. ALTERNATIVE MEANS OF DISPUTE RESOLUTION INVOLVING DISABILITY
RIGHTS.
(a) Findings.--Congress finds the following:
(1) Congress does not directly appropriate funds for the
ADA Mediation Program of the Disability Rights Section of the
Civil Rights Division of the Department of Justice.
(2) The Civil Rights Division receives funds for the ADA
Mediation Program from the Office of Alternative Dispute
Resolution of the Office of Legal Policy of the Department of
Justice. The Office of Alternative Dispute Resolution receives
appropriations through the appropriations account of the
Department of Justice appropriated under the heading ``fees and
expenses of witnesses'' under the heading ``Legal Activities''
(referred to in this subsection as the ``FEW appropriations
account'').
(3) The total amount appropriated to the Office of
Alternative Dispute Resolution through the FEW appropriations
account for fiscal year 2019 is $4,500,000.
(4) Out of this amount, the Office of Alternative Dispute
Resolution funds mediation for all of the litigating units
within the Department of Justice.
(5) The Civil Rights Division requests funding for the ADA
Mediation Program on a quarterly basis and is limited in its
ability to use funds to increase personnel and provide training
concerning the program.
(6) Voluntary mediation, under section 514 of the Americans
with Disabilities Act of 1990 (42 U.S.C. 12212), of disputes
between individuals and entities covered by the Americans with
Disabilities Act of 1990 (42 U.S.C. 12101 et seq.) requires
specific expertise.
(7) To best serve the disability community, and entities
covered by that Act, the ADA Mediation Program should be able
to use funds to increase personnel and provide training
concerning the program.
(b) ADA Mediation Program.--
(1) In general.--The Attorney General shall carry out an
ADA Mediation Program (referred to in this section as the
``Program'').
(2) Duties and authorities.--In carrying out the Program,
the Attorney General--
(A) shall facilitate voluntary mediation to resolve
disputes arising under the Americans with Disabilities
Act of 1990 (42 U.S.C. 12101 et seq.);
(B) may hire or enter into contracts with personnel
for the Program, including increasing the number of
such personnel beyond the number of individuals who
provided services through the Program on the date of
enactment of this section; and
(C) provide training for mediators who provide
services through the Program.
(3) Authorization of appropriations.--
(A) In general.--There is authorized to be
appropriated to the appropriations account of the
Department of Justice appropriated under the heading
``fees and expenses of witnesses'' under the heading
``Legal Activities'', to carry out this section,
$1,000,000 (in addition to any other amounts
appropriated to that account) for fiscal year 2021.
(B) Availability of funds.--Funds appropriated
under subparagraph (A) may be used to pay for
obligations incurred through the Program prior to the
date of enactment of this section.
SEC. 4. ADA INFORMATION LINE DATA COLLECTION REPORT.
(a) Findings.--Congress finds the following:
(1) As of June 28, 2019, during fiscal year 2019,
accessibility specialists have answered approximately 23,855
calls to the ADA Information Line.
(2) The ADA Information Line receives on average
approximately 600 calls per week, and does not typically
collect data about the kinds of calls it receives.
(3) The ADA Information Line takes calls from a variety of
individuals and entities interested in the Americans with
Disabilities Act of 1990, including--
(A) employers covered by such Act;
(B) architects and others who work with such
employers;
(C) public entities, such as schools and public
service providers;
(D) individuals with disabilities; and
(E) entities that provide public accommodations.
(4) ADA.gov provides many resources to individuals and
entities, public or private, looking for information on such
Act.
(b) Definitions.--In this section--
(1) the term ``ADA Information Line'' means the toll-free
line operated by the Attorney General to provide information
and materials to the public about the requirements of the
Americans with Disabilities Act of 1990 (42 U.S.C. 12101 et
seq.), including regulations issued under the Act and technical
assistance in accordance with section 507 of the Act (42 U.S.C.
12206); and
(2) the term ``disability'', with respect to an individual,
has the meaning given such term in section 3 of such Act (42
U.S.C. 12102).
(c) Report.--Not later than 2 years after the date of enactment of
this Act, the Attorney General shall submit a report to each committee
of Congress--
(1) outlining the kinds of calls the ADA Information Line
receives;
(2) detailing the efforts of the Department of Justice to
educate individuals and entities about the existence of the ADA
Information Line; and
(3) providing recommendations on improvements that can be
made to provide additional support to individuals with
disabilities, and entities covered by the Americans with
Disabilities Act of 1990, seeking information on such Act.
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