Think DIFFERENTLY Small Business Accessibility Act

HR 7705, the Think DIFFERENTLY Small Business Accessibility Act, expands a tax credit for small businesses that make accessibility improvements for disabled individuals. It increases the annual credit limit from $1 million to $3.5 million and raises the employee threshold from 30 to 100 full-time employees to qualify. This change directly affects small businesses making accessibility upgrades, allowing more businesses to claim the credit. The bill amends Section 44(b)(1) of the Internal Revenue Code and takes effect for taxable years beginning after December 31, 2023.