Undue burden is not measured by the amount of income the lawyer or other private business is receiving from a deaf client, patient or customer. Instead, undue burden is measured by the financial impact on the entity as a whole. Congress has amended the Internal Revenue Code to provide tax incentives for businesses that incur expenses in increasing accessibility for people with disabilities. It is clear from the Act, the Regulation and its Analysis, that important communications such as those with an attorney will require provision of a qualified sign language interpreter to ensure effective communication with the deaf client. This cost cannot be passed on to the client.
Federal courts are subject to separate accessibility rules.