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FEDERAL

Architectural Barrier Removal Tax Deduction

Businesses may deduct eligible costs for removing architectural and transportation barriers to improve access for people with disabilities.

About this program

Visit the program website for full details.

Eligibility

Eligible businesses that incur qualified barrier-removal expenses to make facilities or transportation more accessible may use the federal deduction, subject to IRS rules and annual limits.

Requirements

  • Incur qualified expenses for architectural or transportation barrier removal.
  • Ensure improvements support access for people with disabilities or older adults under applicable federal rules.
  • Claim the deduction with the business tax return and maintain expense documentation.