[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4714 Introduced in House (IH)]
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117th CONGRESS
1st Session
H. R. 4714
To amend the Internal Revenue Code of 1986 to expand the credit for
expenditures to provide access to disabled individuals, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 27, 2021
Mr. McEachin (for himself, Mr. Langevin, Ms. Sewell, Ms. Norton, Ms.
Tlaib, Mr. Peters, Ms. Schakowsky, Mr. Grijalva, Ms. Newman, and Mr.
Cicilline) introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committees on the
Judiciary, Education and Labor, Transportation and Infrastructure, and
Energy and Commerce, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to expand the credit for
expenditures to provide access to disabled individuals, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Disabled Access Credit Expansion Act
of 2021''.
SEC. 2. EXPANSION OF CREDIT FOR EXPENDITURES TO PROVIDE ACCESS TO
DISABLED INDIVIDUALS.
(a) Increase in Dollar Limitation.--
(1) In general.--Subsection (a) of section 44 of the
Internal Revenue Code of 1986 is amended by striking
``$10,250'' and inserting ``$20,500''.
(2) Inflation adjustment.--Section 44 of such Code is
amended by redesignating subsection (e) as subsection (f) and
by inserting after subsection (d) the following new subsection:
``(e) Inflation Adjustment.--
``(1) In general.--In the case of any taxable year
beginning after 2022, the $20,500 amount in subsection (a)
shall be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost of living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, determined by substituting
`calendar year 2021' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
``(2) Rounding.--Any amount determined under paragraph (1)
which is not a multiple of $50 shall be rounded to the next
lowest multiple of $50.''.
(b) Removal of Expenditure Floor.--Subsection (a) of section 44 of
the Internal Revenue Code of 1986, as amended by subsection (a)(1), is
further amended by striking ``exceed $250 but''.
(c) Increase in Gross Receipts Limitation.--Subparagraph (A) of
section 44(b)(1) of the Internal Revenue Code of 1986 is amended by
striking ``$1,000,000'' and inserting ``$2,500,000''.
(d) Eligible Access Expenditures.--Subparagraph (A) of section
44(c)(2) of the Internal Revenue Code of 1986 is amended by inserting
``(including any digital, Internet, or telecommunications services
provided by the business)'' after ``business''.
(e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 3. ALTERNATIVE MEANS OF DISPUTE RESOLUTION INVOLVING DISABILITY
RIGHTS.
(a) Findings.--Congress finds the following:
(1) Congress does not directly appropriate funds for the
ADA Mediation Program of the Disability Rights Section of the
Civil Rights Division of the Department of Justice.
(2) Voluntary mediation, under section 514 of the Americans
with Disabilities Act of 1990 (42 U.S.C. 12212), of disputes
between individuals and entities covered by the Americans with
Disabilities Act of 1990 (42 U.S.C. 12101 et seq.) requires
specific expertise.
(3) Though over 7,000 cases have been referred to the ADA
Mediation Program since its inception, with over 70 percent
being successfully resolved, complainants have experienced slow
response times and a lack of effective engagement with the
program.
(4) There is little transparency, oversight, or
accountability regarding the administration of the ADA
Mediation Program, or the experience of mediators or parties
participating in mediation.
(5) To best serve the disability community, and entities
covered by that Act, the ADA Mediation Program should be able
to use funds to increase personnel and provide training
concerning the program.
(b) ADA Mediation Program.--
(1) In general.--The Attorney General shall carry out an
ADA Mediation Program (referred to in this section as the
``Program'').
(2) Duties and authorities.--In carrying out the Program,
the Attorney General--
(A) shall facilitate voluntary mediation to resolve
disputes arising under the Americans with Disabilities
Act of 1990 (42 U.S.C. 12101 et seq.);
(B) may hire or enter into contracts with personnel
for the Program, including increasing the number of
such personnel beyond the number of individuals who
provided services through the Program on the date of
enactment of this section; and
(C) provide training for mediators who provide
services through the Program.
(3) Authorization of appropriations.--
(A) In general.--There is authorized to be
appropriated to the appropriations account of the
Department of Justice appropriated under the heading
``fees and expenses of witnesses'' under the heading
``Legal Activities'', to carry out this section,
$1,000,000 (in addition to any other amounts
appropriated to that account) for fiscal year 2022.
(B) Availability of funds.--Funds appropriated
under subparagraph (A) may be used to pay for
obligations incurred through the Program prior to the
date of enactment of this section.
(c) Report.--Not later than 2 years after the date of the enactment
of this Act, and every 2 years thereafter, the Attorney General shall
submit a report to the Committee on the Judiciary of the Senate and the
Committee on the Judiciary of the House of Representatives including
information for the previous fiscal year regarding--
(1) the minimum, maximum, and median time between the
initial filing of complaints and contact with the ADA Mediation
Program;
(2) the minimum, maximum, and median time between the
initial filing of complaints and the first date of mediation;
(3) the minimum, maximum, and median time required to
resolve disputes from the initial filing of complaints;
(4) the number of staff (full-time equivalents) dedicated
to the program, including the number of mediators and
caseworkers;
(5) the caseload for mediators and caseworkers involved in
carrying out the program;
(6) the percentage of cases successfully resolved through
mediation;
(7) the percentage of cases referred to investigation and
litigation within the Department of Justice;
(8) the percentage of cases referred to other Federal
agencies (and which agencies);
(9) trends in the nature of complaints and resolutions;
(10) whether there were repeated or numerous complaints
against a single or specific entity or institution, and whether
those cases were investigated or litigated;
(11) the number of complaints directed at the program, such
as lack of accommodation or lack of responsiveness and
engagement; and
(12) other information deemed relevant by the Attorney
General.
SEC. 4. ADA INFORMATION LINE DATA COLLECTION REPORT.
(a) Findings.--Congress finds the following:
(1) The ADA Information Line receives hundreds of calls per
week, and does not typically collect data about the kinds of
calls it receives.
(2) The ADA Information Line takes calls from a variety of
individuals and entities interested in the Americans with
Disabilities Act of 1990, including--
(A) employers covered by such Act;
(B) architects and others who work with such
employers;
(C) public entities, such as schools and public
service providers;
(D) individuals with disabilities; and
(E) entities that provide public accommodations.
(3) ADA.gov provides many resources to individuals and
entities, public or private, looking for information on such
Act.
(b) Definitions.--In this section--
(1) the term ``ADA Information Line'' means the toll-free
line operated by the Attorney General to provide information
and materials to the public about the requirements of the
Americans with Disabilities Act of 1990 (42 U.S.C. 12101 et
seq.), including regulations issued under the Act and technical
assistance in accordance with section 507 of the Act (42 U.S.C.
12206); and
(2) the term ``disability'', with respect to an individual,
has the meaning given such term in section 3 of such Act (42
U.S.C. 12102).
(c) Report.--Not later than 2 years after the date of enactment of
this Act, the Attorney General shall submit a report to each committee
of Congress--
(1) outlining the kinds of calls the ADA Information Line
receives;
(2) detailing the efforts of the Department of Justice to
educate individuals and entities about the existence of the ADA
Information Line; and
(3) providing recommendations on improvements that can be
made to provide additional support to individuals with
disabilities, and entities covered by the Americans with
Disabilities Act of 1990, seeking information on such Act.
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