I 

116TH CONGRESS 

1ST SESSION H. R. 4045 

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 HOUSE OF REPRESENTATIVES 

JULY 25, 2019 

Mr. MCEACHIN (for himself, Mr. LANGEVIN, Mr. FOSTER, Mr. HASTINGS, Ms. 

NORTON, Mr. PETERS, Ms. SEWELL of Alabama, Mr. AGUILAR, Ms. 

BROWNLEY of California, Ms. BLUNT ROCHESTER, Mr. FITZPATRICK, 

Mr. LUJA ́N, Mrs. LURIA, Ms. HAALAND, Ms. SCHAKOWSKY, Ms. 

JAYAPAL, Mrs. WATSON COLEMAN, Ms. SPEIER, and Mr. JOHNSON of 

Georgia) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on the 

Judiciary, Education and Labor, Transportation and Infrastructure, and 

Energy and Commerce, for a period to be subsequently determined by the 

Speaker, in each case for consideration of such provisions as fall within 

the jurisdiction of the committee concerned 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Disabled Access Credit 

5 Expansion Act’’. 


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1 SEC. 2. EXPANSION OF CREDIT FOR EXPENDITURES TO 

2 PROVIDE ACCESS TO DISABLED INDIVID3 UALS. 

4 (a) INCREASE IN DOLLAR LIMITATION.— 

5 (1) IN GENERAL.—Subsection (a) of section 44 

6 of the Internal Revenue Code of 1986 is amended by 

7 striking ‘‘$10,250’’ and inserting ‘‘$20,500’’. 

8 (2) INFLATION ADJUSTMENT.—Section 44 of 

9 such Code is amended by redesignating subsection 

10 (e) as subsection (f) and by inserting after sub11 section (d) the following new subsection: 

12 ‘‘(e) INFLATION ADJUSTMENT.— 

13 ‘‘(1) IN GENERAL.—In the case of any taxable 

14 year beginning after 2020, the $20,500 amount in 

15 subsection (a) shall be increased by an amount equal 

16 to— 

17 ‘‘(A) such dollar amount, multiplied by 

18 ‘‘(B) the cost of living adjustment deter19 mined under section 1(f)(3) for the calendar 

20 year in which the taxable year begins, deter21 mined by substituting ‘calendar year 2019’ for 

22 ‘calendar year 2016’ in subparagraph (A)(ii) 

23 thereof. 

24 ‘‘(2) ROUNDING.—Any amount determined 

25 under paragraph (1) which is not a multiple of $50 


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1 shall be rounded to the next lowest multiple of 

2 $50.’’. 

3 (b) INCREASE IN GROSS RECEIPTS LIMITATION.— 

4 Subparagraph (A) of section 44(b)(1) of the Internal Rev5 enue Code of 1986 is amended by striking ‘‘$1,000,000’’ 

6 and inserting ‘‘$2,500,000’’. 

7 (c) EFFECTIVE DATE.—The amendments made by 

8 this section shall apply to taxable years beginning after 

9 December 31, 2019. 

10 SEC. 3. ALTERNATIVE MEANS OF DISPUTE RESOLUTION IN11 VOLVING DISABILITY RIGHTS. 

12 (a) FINDINGS.—Congress finds the following: 

13 (1) Congress does not directly appropriate 

14 funds for the ADA Mediation Program of the Dis15 ability Rights Section of the Civil Rights Division of 

16 the Department of Justice. 

17 (2) The Civil Rights Division receives funds for 

18 the ADA Mediation Program from the Office of Al19 ternative Dispute Resolution of the Office of Legal 

20 Policy of the Department of Justice. The Office of 

21 Alternative Dispute Resolution receives appropria22 tions through the appropriations account of the De23 partment of Justice appropriated under the heading 

24 ‘‘FEES AND EXPENSES OF WITNESSES’’ under the 


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1 heading ‘‘LEGAL ACTIVITIES’’ (referred to in this 

2 subsection as the ‘‘FEW appropriations account’’). 

3 (3) The total amount appropriated to the Office 

4 of Alternative Dispute Resolution through the FEW 

5 appropriations account for fiscal year 2018 is 

6 $3,659,544. 

7 (4) Out of this amount, the Office of Alter8 native Dispute Resolution funds mediation for all of 

9 the litigating units within the Department of Jus10 tice. 

11 (5) The Civil Rights Division requests funding 

12 for the ADA Mediation Program on a quarterly 

13 basis and is limited in its ability to use funds to in14 crease personnel and provide training concerning the 

15 program. 

16 (6) Voluntary mediation, under section 514 of 

17 the Americans with Disabilities Act of 1990 (42 

18 U.S.C. 12212), of disputes between individuals and 

19 entities covered by the Americans with Disabilities 

20 Act of 1990 (42 U.S.C. 12101 et seq.) requires spe21 cific expertise. 

22 (7) To best serve the disability community, and 

23 entities covered by that Act, the ADA Mediation 

24 Program should be able to use funds to increase per25 sonnel and provide training concerning the program. 


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1 (b) ADA MEDIATION PROGRAM.— 

2 (1) IN GENERAL.—The Attorney General shall 

3 carry out an ADA Mediation Program (referred to 

4 in this section as the ‘‘Program’’). 

5 (2) DUTIES AND AUTHORITIES.—In carrying 

6 out the Program, the Attorney General— 

7 (A) shall facilitate voluntary mediation to 

8 resolve disputes arising under the Americans 

9 with Disabilities Act of 1990 (42 U.S.C. 12101 

10 et seq.); 

11 (B) may hire or enter into contracts with 

12 personnel for the Program, including increasing 

13 the number of such personnel beyond the num14 ber of individuals who provided services through 

15 the Program on the date of enactment of this 

16 section; and 

17 (C) provide training for mediators who 

18 provide services through the Program. 

19 (3) AUTHORIZATION OF APPROPRIATIONS.— 

20 (A) IN GENERAL.—There is authorized to 

21 be appropriated to the appropriations account 

22 of the Department of Justice appropriated 

23 under the heading ‘‘FEES AND EXPENSES OF

24 WITNESSES’’ under the heading ‘‘LEGAL AC25 TIVITIES’’, to carry out this section, $1,000,000 


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1 (in addition to any other amounts appropriated 

2 to that account) for fiscal year 2021. 

3 (B) AVAILABILITY OF FUNDS.—Funds ap4 propriated under subparagraph (A) may be 

5 used to pay for obligations incurred through the 

6 Program prior to the date of enactment of this 

7 section. 

8 SEC. 4. ADA INFORMATION LINE DATA COLLECTION RE9 PORT. 

10 (a) FINDINGS.—Congress finds the following: 

11 (1) As of August 10, 2018, during fiscal year 

12 2018, accessibility specialists have answered approxi13 mately 38,135 calls to the ADA Information Line. 

14 (2) The ADA Information Line receives on av15 erage approximately 1,000 calls per week, and does 

16 not typically collect data about the kinds of calls it 

17 receives. 

18 (3) The ADA Information Line takes calls from 

19 a variety of individuals and entities interested in the 

20 Americans with Disabilities Act of 1990, including— 

21 (A) employers covered by such Act; 

22 (B) architects and others who work with 

23 such employers; 

24 (C) public entities, such as schools and 

25 public service providers; 


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1 (D) individuals with disabilities; and 

2 (E) entities that provide public accom3 modations. 

4 (4) ADA.gov provides many resources to indi5 viduals and entities, public or private, looking for in6 formation on such Act. 

7 (b) DEFINITIONS.—In this section— 

8 (1) the term ‘‘ADA Information Line’’ means 

9 the toll-free line operated by the Attorney General to 

10 provide information and materials to the public 

11 about the requirements of the Americans with Dis12 abilities Act of 1990 (42 U.S.C. 12101 et seq.), in13 cluding regulations issued under the Act and tech14 nical assistance in accordance with section 507 of 

15 the Act (42 U.S.C. 12206); and 

16 (2) the term ‘‘disability’’, with respect to an in17 dividual, has the meaning given such term in section 

18 3 of such Act (42 U.S.C. 12102). 

19 (c) REPORT.—Not later than 2 years after the date 

20 of enactment of this Act, the Attorney General shall sub21 mit a report to each committee of Congress— 

22 (1) outlining the kinds of calls the ADA Infor23 mation Line receives; 


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1 (2) detailing the efforts of the Department of 

2 Justice to educate individuals and entities about the 

3 existence of the ADA Information Line; and 

4 (3) providing recommendations on improve5 ments that can be made to provide additional sup6 port to individuals with disabilities, and entities cov7 ered by the Americans with Disabilities Act of 1990, 

8 seeking information on such Act. 

Æ 


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