MENU ADA TAX CREDIT SAVE 50% ON YOUR PURCHASE Download IRS Form 8826 Disabled Access Credit Complete form Submit with your federal tax filings SMALL BUSINESS TAX CREDIT INTERNAL REVENUE CODE SECTION 44: DISABLED ACCESS CREDIT The Americans with Disabilities Act includes several provisions aimed at making businesses more accessible to people with disabilities. Customers who purchase products featuring electric power elevation, are often eligible for this tax credit. The tax credit, established under Section 44 of the Internal Revenue Code, was created in 1990 specifically to help small businesses cover ADA-related “eligible access expenditures.” A business that for the previous tax year grossed less than $1,000,000 in revenue or who employed fewer than 30 full-time workers is an “eligible small business” for the Disabled Access Credit. The Disabled Access Credit is equal to 50% of the “eligible access expenditures” which exceeds $250 but does not exceed $10,250, for a maximum credit of $5,000 a year. TAX CREDIT EXAMPLE: A Hill Laboratories elevation table can be used for a tax credit because it allows easier access for patients with disabilities. Hill Laboratories has many elevation tables with numerous options, but for this example we will use a table that costs $5,000. We will subtract $250 because the “eligible access expenditure” must exceed $250. This leaves a balance of $4,750. Then 50% of $4750 is $2,375 (tax credit). Purchase Price: $5,000 Expenditure: ($250) Subtotal: :$4,750 50% Tax Credit: ($2,375) Net Cost after ADA Credit: $2,625 SAVE MORE WITH 179 TAX DEDUCTION: In addition to the ADA Tax Credit, you can deduct the balance in depreciation over the table’s tax code economic life or utilize the Section 179 deduction. Purchase Price: $5,000 Net Cost after ADA credit: $2,625 179 Deduction @25%: ($656) Net Cost Final: $1,969 Total Savings on $5,000 Purchase is $3,031 PRODUCTS Chiropractic Tables Medical Tables and Procedure Chairs Physical Therapy Tables & Equipment Hill DT Solutions Shop Devices & Supply TOOLS Service & Support Center Finance Equipment Purchase Product Serial No Database Table Order Status RESOURCES About Hill Laboratories ADA Tax Credit Cushion Replacements Color Options MPLC Financing Application HILL LABORATORIES CO 3 N. Bacton Hill Road Frazer, PA 19355 P: 1-877-445-5020 F: 610-647-6297 @ Contact us Purchase Terms & Conditions Privacy Policy 2021 - Hill Laboratories Company