“Undue hardship refers not only to FINANCIAL DIFFICULTY, but to reasonable accommodations that are Unduly Extensive, substantial, or disruptive, or those that would Fundamentally Alter the nature or operation of the business.Financial Difficulty”
Removal of barriers, “easily accomplishable and able to be carried out without much DIFFICULTY or EXPENSE”. If you or your CASp determine that an accessibility improvement is not readily achievable, you should retain any documentation that supports this, together with your CASp inspection report.
Existing Title III buildings in California, must follow CBC guidelines. If the building you are altering already provides certain items, eg primary access to bathrooms, then providing “ACCESSIBLE” bathrooms must be part of your project scope. Adding additional ADA improvements to small alteration projects might be financially unfeasible. For this reason, the CBC section sets limits. (usually 20% of total cost must be assigned to making these items accessible).
Understanding how customers arrive at and navigate through your business will help you identify existing barriers and set priorities for their removal.
To assist small businesses to comply with the ADA, the Internal Revenue Service (IRS) Code includes a Disabled Access Credit (Section 44) for businesses with 30 or fewer full-time employees or with total revenues of $1 million or less in the previous tax year. Eligible expenses may include the cost of undertaking barrier removal and alterations to improve accessibility, providing sign-language interpreters, or making material available in accessible formats such as Braille, audiotape, or large print.
Section 190 of the IRS Code provides a tax deduction for businesses of all sizes for costs incurred in removing architectural barriers in existing facilities or alterations. The maximum deduction is $15,000 per year.