Disabled Access Credit

Oct 10, 2014 1 Replies

If a business taxpayer must spend in excess of $10,250.00 in 2014 to meet requirements of the A.D.A., is his tax credit limited to $5,000.00 in 2014 with a carryover amount for excess expenses incurred in 2014, or is there no carryover of his expenses incurred in excess of $10,250.00?


$5K credit per year maximum. No limit on the number of years. No carryover of excess expenditures. Credit is based on that year's eligible expenditures.

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