In order to incentivize businesses to comply with ADA requirements, the U.S. government decided to help businesses that attain accessibility requirements, including for their websites. Section 44 of the IRS Code allows a tax credit for small businesses while Section 190 of the IRS Code allows a tax deduction for all businesses. The difference between a tax credit and a tax deduction is that a tax credit is subtracted from what you owe in taxes (after calculating your taxes), while a tax deduction is subtracted from your total income before calculating your taxes. In other words, a tax deduction is applied to your taxable income. Tax credit benefits & details – IRS Form 8826, the Disabled Access Credit, and refer to Title 26, Internal Revenue Code, Section 44. You may also have state-level benefits… Fact Sheet, Tax Incentives for Improving Accessibility (PDF) IRS Tax Credits and Deductions page on the Americans with Disabilities Act site (Website)