the Access Board shall develop and publish guidelines for 
exercise or fitness service providers regarding the provi-
sion of accessible exercise or fitness equipment, including 
relevant personnel training. 
(b) CONTENTS OF GUIDELINES.—The guidelines de-
scribed in subsection (a) shall— 
(1) be consistent with the Standard Specifica-
tion for Universal Design of Fitness Equipment for 
Inclusive Use by Persons with Functional Limita-
tions and Impairments of the American Society for 
Testing and Materials (ASTM F3021–13) (and any 
future revisions thereto); 
(2) ensure that— 
(A) exercise or fitness equipment is acces-
sible to, and usable by, individuals with disabil-
ities; and 
(B) individuals with disabilities have inde-
pendent entry to, use of, and exit from the ex-
ercise or fitness equipment, to the maximum ex-
tent possible; and 
(3) take into consideration the following: 
(A) Whether the exercise or fitness service 
provider is a new or existing facility. 
(B) Whether the exercise or fitness service 
provider is staffed or not. 
VerDate Sep 11 2014 
00:04 Sep 27, 2014
Jkt 039200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H5541.IH
H5541
rfrederick on DSK6VPTVN1PROD with BILLS
(C) Instruction and additional assistance 
on the use of the accessible exercise or fitness 
equipment (including specific accessibility fea-
tures) for individuals with disabilities. 
(D) The size and overall financial re-
sources of the exercise or fitness service pro-
vider. 
(E) The availability of closed captioning of 
video programming displayed on equipment and 
televisions provided by an exercise or fitness 
service provider. 
(c) REVIEW AND AMENDMENT.—The Access Board 
shall periodically review and, as appropriate, amend the 
guidelines, and shall issue the resulting guidelines as re-
vised guidelines. 
SEC. 5. TAX CREDIT FOR EXPENDITURES TO PROVIDE AC-
CESSIBLE EXERCISE OR FITNESS EQUIP-
MENT. 
(a) IN GENERAL.—Paragraph (1) of section 44(c) of 
the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘paid or incurred by an eligible 
small business’’ and inserting ‘‘paid or incurred— 
‘‘(A) by an eligible small business’’, 
(2) by striking ‘‘section).’’ and inserting ‘‘sec-
tion), and’’, and 
VerDate Sep 11 2014 
01:49 Sep 27, 2014
Jkt 039200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H5541.IH
H5541
rfrederick on DSK6VPTVN1PROD with BILLS
(3) by inserting at the end the following: 
‘‘(B) by an eligible small business which is 
an exercise or fitness service provider for the 
purpose of providing for use by individuals with 
disabilities accessible exercise or fitness equip-
ment that meets the guidelines established by 
the Access Board under section 4 of the Exer-
cise and Fitness for All Act. 
Any term used in subparagraph (B) which is defined 
in section 3 of the Exercise and Fitness for All Act 
shall have the meaning given such term in such sec-
tion, as in effect on the date of the enactment of 
such subparagraph.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenses paid or incurred in 
taxable years beginning after the date of the enactment 
of this Act. 
Æ 
VerDate Sep 11 2014 
00:04 Sep 27, 2014
Jkt 039200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6301
E:\BILLS\H5541.IH
H5541
rfrederick on DSK6VPTVN1PROD with BILLS