I 
117TH CONGRESS 
1ST SESSION H. R. 4714 
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 27, 2021 
Mr. MCEACHIN (for himself, Mr. LANGEVIN, Ms. SEWELL, Ms. NORTON, Ms. 
TLAIB, Mr. PETERS, Ms. SCHAKOWSKY, Mr. GRIJALVA, Ms. NEWMAN, 
and Mr. CICILLINE) 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 Infrastruc-
ture, and Energy and Commerce, for a period to be subsequently deter-
mined 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 of 2021’’. 
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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 2022, 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 2021’ 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) REMOVAL
OF
EXPENDITURE
FLOOR.—Sub-
section (a) of section 44 of the Internal Revenue Code of 
1986, as amended by subsection (a)(1), is further amend-
ed by striking ‘‘exceed $250 but’’. 
(c) 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’’. 
(d) ELIGIBLE ACCESS EXPENDITURES.—Subpara-
graph (A) of section 44(c)(2) of the Internal Revenue 
Code of 1986 is amended by inserting ‘‘(including any dig-
ital, Internet, or telecommunications services provided by 
the business)’’ after ‘‘business’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2021. 
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. 
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(2) 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 spe-
cific expertise. 
(3) Though over 7,000 cases have been referred 
to the ADA Mediation Program since its inception, 
with over 70 percent being successfully resolved, 
complainants have experienced slow response times 
and a lack of effective engagement with the pro-
gram. 
(4) There is little transparency, oversight, or 
accountability regarding the administration of the 
ADA Mediation Program, or the experience of medi-
ators or parties participating in mediation. 
(5) To best serve the disability community, and 
entities covered by that Act, the ADA Mediation 
Program should be able to use funds to increase per-
sonnel 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’’). 
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(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 num-
ber 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 AC-
TIVITIES’’, to carry out this section, $1,000,000 
(in addition to any other amounts appropriated 
to that account) for fiscal year 2022. 
(B) AVAILABILITY OF FUNDS.—Funds ap-
propriated under subparagraph (A) may be 
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used to pay for obligations incurred through the 
Program prior to the date of enactment of this 
section. 
(c) REPORT.—Not later than 2 years after the date 
of the enactment of this Act, and every 2 years thereafter, 
the Attorney General shall submit a report to the Com-
mittee on the Judiciary of the Senate and the Committee 
on the Judiciary of the House of Representatives including 
information for the previous fiscal year regarding— 
(1) the minimum, maximum, and median time 
between the initial filing of complaints and contact 
with the ADA Mediation Program; 
(2) the minimum, maximum, and median time 
between the initial filing of complaints and the first 
date of mediation; 
(3) the minimum, maximum, and median time 
required to resolve disputes from the initial filing of 
complaints; 
(4) the number of staff (full-time equivalents) 
dedicated to the program, including the number of 
mediators and caseworkers; 
(5) the caseload for mediators and caseworkers 
involved in carrying out the program; 
(6) the percentage of cases successfully resolved 
through mediation; 
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(7) the percentage of cases referred to inves-
tigation and litigation within the Department of 
Justice; 
(8) the percentage of cases referred to other 
Federal agencies (and which agencies); 
(9) trends in the nature of complaints and reso-
lutions; 
(10) whether there were repeated or numerous 
complaints against a single or specific entity or insti-
tution, and whether those cases were investigated or 
litigated; 
(11) the number of complaints directed at the 
program, such as lack of accommodation or lack of 
responsiveness and engagement; and 
(12) other information deemed relevant by the 
Attorney General. 
SEC. 4. ADA INFORMATION LINE DATA COLLECTION RE-
PORT. 
(a) FINDINGS.—Congress finds the following: 
(1) The ADA Information Line receives hun-
dreds of calls per week, and does not typically collect 
data about the kinds of calls it receives. 
(2) The ADA Information Line takes calls from 
a variety of individuals and entities interested in the 
Americans with Disabilities Act of 1990, including— 
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(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 accom-
modations. 
(3) ADA.gov provides many resources to indi-
viduals and entities, public or private, looking for in-
formation 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 Dis-
abilities Act of 1990 (42 U.S.C. 12101 et seq.), in-
cluding regulations issued under the Act and tech-
nical assistance in accordance with section 507 of 
the Act (42 U.S.C. 12206); and 
(2) the term ‘‘disability’’, with respect to an in-
dividual, has the meaning given such term in section 
3 of such Act (42 U.S.C. 12102). 
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