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 Com-
mittee 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. 
Be it enacted by the Senate and House of Representa-
tives 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’’. 
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SEC. 2. EXPANSION OF CREDIT FOR EXPENDITURES TO 
PROVIDE ACCESS TO DISABLED INDIVID-
UALS. 
(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 sub-
section (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 deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined 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 
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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 Rev-
enue 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 IN-
VOLVING DISABILITY RIGHTS. 
(a) FINDINGS.—Congress finds the following: 
(1) Congress does not directly appropriate 
funds for the ADA Mediation Program of the Dis-
ability 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 Al-
ternative Dispute Resolution of the Office of Legal 
Policy of the Department of Justice. The Office of 
Alternative Dispute Resolution receives appropria-
tions through the appropriations account of the De-
partment of Justice appropriated under the heading 
‘‘FEES AND EXPENSES OF WITNESSES’’ under the 
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