In 1990 Congress created an annual tax credit of $5,000 to enable small businesses to comply with requirements under the Americans with Disabilities Act (ADA) of 1990. (Section 44 of Internal Revenue Code)
Any qualified expenditures made after November 5, 1990, the date of enactment, are eligible for the Section 44 credit. Additionally, Section 190 of the Internal Revenue Code allows $15,000 to be deducted annually for qualified architectural and transportation barrier removal expense. This provision became effective with tax year 1991.