Think DIFFERENTLY Small Business Accessibility Act

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7705 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 7705

  To amend the Internal Revenue Code of 1986 to expand the credit for 
        expenditures to provide access to disabled individuals.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 15, 2024

 Mr. Molinaro (for himself and Ms. Crockett) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to expand the credit for 
        expenditures to provide access to disabled individuals.

    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 ``Think DIFFERENTLY Small Business 
Accessibility Act''.

SEC. 2. EXPANDED CREDIT FOR EXPENDITURES TO PROVIDE ACCESS TO DISABLED 
              INDIVIDUALS.

    (a) In General.--Section 44(b)(1) of the Internal Revenue Code of 
1986 is amended--
            (1) in subparagraph (A), by striking ``$1,000,000'' and 
        inserting ``$3,500,000'', and
            (2) in subparagraph (B), by striking ``30 full-time 
        employees'' and inserting ``100 full-time employees''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2023.
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