If your business has 30 or fewer employees or under $1M in annual revenue, you may qualify for the federal Disabled Access Credit.
How the credit works
The credit applies to eligible accessibility expenses over $250, up to a maximum of $10,250 in qualifying costs per year. In practice, that means a maximum credit of $5,000 annually.
What expenses can qualify:
- Accessibility audits
- Website and digital accessibility improvements
- UX fixes that remove access barriers
- Accessibility consulting and training
- Physical accessibility improvements that remove barriers to access
Website rebuilds and accessibility work
Accessibility is often a substantial part of a website rebuild, especially when an existing site has usability or access barriers. In those cases, some portions of the rebuild may qualify for the Disabled Access Credit, while others do not.
Accessibility-related portions of a rebuild that may qualify can include:
- Initial accessibility audit or evaluation
- Defining accessibility requirements or WCAG scope
- Accessible information architecture and page structure
- Semantic HTML, headings, landmarks, and keyboard navigation
- Screen reader and assistive technology testing
- Accessible forms and interactive components
- Media accessibility, including alt text, captions, and transcripts
- Accessibility QA, testing, and remediation
- Accessibility documentation or staff training
Other parts of a website rebuild are typically not considered accessibility expenses, even though they may support the overall project. These commonly include:
- Visual branding and aesthetic design
- General UX research not focused on access barriers
- SEO strategy and optimization
- Marketing or promotional copywriting
- Performance tuning or hosting configuration
- CMS setup unrelated to accessibility
When accessibility is bundled into a larger rebuild, many businesses separate or itemize accessibility-related work so their CPA can determine which portions qualify for the credit.
Eligibility and allocation are ultimately determined by a CPA.
Why this credit matters
The credit exists to make accessibility more achievable for small businesses, yet many owners aren’t aware it’s available.
If you’re planning accessibility improvements — or have done work recently — it’s worth checking with your CPA to see whether you qualify.
If you want more information you can find the official IRS information here 
.