Americans with Disabilities Act (ADA)

Effective January 26, 1992, “public accommodations” and “commercial buildings” cannot discriminate against a person solely on the basis of a mental or physical disability. Public accommodations include but are not limited to hotels, restaurants, stores, libraries, doctor’s offices, pharmacies, museums, schools and day care centers. Commercial buildings include offices, factories and other places of business and employment. However, an exemption exists for private clubs and religious organizations.

The Act requires public accommodations to provide those with disabilities, including visual and hearing impairments, auxiliary aids and services, so they possess an equal opportunity to participate or benefit from the public accommodation or commercial building. Auxiliary aids and services are not mandated if an undue hardship to the operation of a public accommodation or commercial building would result. An undue hardship is defined as changes that are unduly costly, extensive, substantial or disruptive. Therefore, removal or existing physical barriers or installation of new services need only be done if it is readily feasible.

However, alterations must make the facility accessible to both travel and primary function areas. This includes basic access to bathrooms, telephones and drinking fountains. These changes are not required if the added costs of accessibility are disproportionate to the costs of the overall alterations. Moreover, facilities are not required to install elevators in buildings fewer than three (3) stories, or less than 3,000 square feet per floor. Elevators are required if the facility is a shopping mall or center or an office of a health care provider. Lastly, all buildings constructed after the Act’s effective date must provide the necessary auxiliary aids and services as described above.

An individual who feels that he or she has been discriminated against may file a complaint with the United States Attorney General. The U.S. Attorney General may file lawsuits against anyone who violates this Act to prevent further discrimination and seek damages.

Tax credit for the costs pertaining to this Act are available to any organization required to comply with the Act and meets the following requirements. The Americans with Disabilities Act requires places of public accommodation to provide access to, and use of goods, services and privileges for disabled individuals. Facilities currently in existence must remove all architectural and communication barriers which are able to be removed without much difficulty or expense. When a necessary barrier removal takes place under the ADA regulations, a tax deduction of up to $15,000.00 may be taken.

To insure that disabled individuals have the ability to effectively communicate, the ADA regulations require public accommodation to provide certain auxiliary aids and services. These aids and services can include interpreters, note-takers and audio and visual aids. However, in complying with the auxiliary aids and services provisions of the ADA, businesses whose yearly gross receipts are less than 1 million dollars and less than 30 employees may deduct 50% of all costs incurred over $250.00 and less than $10,250.00 to comply with the auxiliary aids and services regulations of the ADA.

Americans with Disabilities Act (ADA)