Title: Disabled Access Credit Expansion Act of 2021
Policy area: Taxation

Summary:
Disabled Access Credit Expansion Act of 2021
This bill modifies the tax credit allowed to eligible small businesses for expenditures to provide access to disabled individuals to increase (1) the maximum allowable amount of such credit to $20,500, and (2) the limitation on the gross receipts of such businesses to $2.5 million for purposes of determining eligibility for the credit.
The bill directs the Department of Justice (DOD) to carry out an ADA (Americans with Disabilities Act) Mediation Program to facilitate voluntary mediation to resolve disputes arising under the ADA and to provide training for mediators.
DOD must report to Congress on its ADA Information Line (a toll-free line to provide information and materials to the public about ADA requirements).

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 2481 Introduced in Senate (IS)]

<DOC>






117th CONGRESS
  1st Session
                                S. 2481

  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 SENATE OF THE UNITED STATES

                             July 27, 2021

Ms. Duckworth (for herself, Ms. Hirono, Mr. Casey, Mr. Blumenthal, Mr. 
   Booker, Ms. Klobuchar, Mr. Padilla, and Mr. Brown) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 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 Representatives 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''.

SEC. 2. EXPANSION OF CREDIT FOR EXPENDITURES TO PROVIDE ACCESS TO 
              DISABLED INDIVIDUALS.

    (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 subsection (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 determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined 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 shall be rounded to the next 
        lowest multiple of $50.''.
    (b) Removal of Expenditure Floor.--Subsection (a) of section 44 of 
the Internal Revenue Code of 1986, as amended by subsection (a)(1), is 
further amended by striking ``exceed $250 but''.
    (c) Increase in Gross Receipts Limitation.--Subparagraph (A) of 
section 44(b)(1) of the Internal Revenue Code of 1986 is amended by 
striking ``$1,000,000'' and inserting ``$2,500,000''.
    (d) Eligible Access Expenditures.--Subparagraph (A) of section 
44(c)(2) of the Internal Revenue Code of 1986 is amended by inserting 
``(including any digital, 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 INVOLVING DISABILITY 
              RIGHTS.

    (a) Findings.--Congress finds the following:
            (1) Congress does not directly appropriate funds for the 
        ADA Mediation Program of the Disability Rights Section of the 
        Civil Rights Division of the Department of Justice.
            (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 
        specific 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 
        program.
            (4) There is little transparency, oversight, or 
        accountability regarding the administration of the ADA 
        Mediation Program, or the experience of mediators 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 personnel 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'').
            (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 number 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 Activities'', 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 appropriated 
                under subparagraph (A) may be 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 Committee 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;
            (7) the percentage of cases referred to investigation 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 resolutions;
            (10) whether there were repeated or numerous complaints 
        against a single or specific entity or institution, 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 REPORT.

    (a) Findings.--Congress finds the following:
            (1) The ADA Information Line receives hundreds 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--
                    (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 accommodations.
            (3) ADA.gov provides many resources to individuals and 
        entities, public or private, looking for information 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 Disabilities Act of 1990 (42 U.S.C. 12101 et 
        seq.), including regulations issued under the Act and technical 
        assistance in accordance with section 507 of the Act (42 U.S.C. 
        12206); and
            (2) the term ``disability'', with respect to an individual, 
        has the meaning given such term in section 3 of such Act (42 
        U.S.C. 12102).
    (c) Report.--Not later than 2 years after the date of enactment of 
this Act, the Attorney General shall submit a report to each committee 
of Congress--
            (1) outlining the kinds of calls the ADA Information Line 
        receives;
            (2) detailing the efforts of the Department of Justice to 
        educate individuals and entities about the existence of the ADA 
        Information Line; and
            (3) providing recommendations on improvements that can be 
        made to provide additional support to individuals with 
        disabilities, and entities covered by the Americans with 
        Disabilities Act of 1990, seeking information on such Act.
                                 <all>