In 1990, the Americans With Disabilities Act was instituted. It includes a provision for a 50% tax credit on applicable sums when eligible businesses acquire equipment to accommodate individuals with disabilities. Some of our electric lift massage tables can be eligible, since they meet the height requirements necessary for wheelchair transfer. Check with your accountant for details and requirements. Read the ADA or See highlights below. Download tax form 8826: Disabled Access Credit More on ADA from the IRS -CITE- 26 USC Sec. 44 01/23/00 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter A - Determination of Tax Liability PART IV - CREDITS AGAINST TAX Subpart D - Business Related Credits -HEAD- Sec. 44. Expenditures to provide access to disabled individuals -STATUTE- (a) General rule For purposes of section 38, in the case of an eligible small business, the amount of the disabled access credit determined under this section for any taxable year shall be an amount equal to 50 percent of so much of the eligible access expenditures for the taxable year as exceed $250 but do not exceed $10,250. (b) Eligible small business For purposes of this section, the term "eligible small business" means any person if - (1) either - (A) the gross receipts of such person for the preceding taxable year did not exceed $1,000,000, or (B) in the case of a person to which subparagraph (A) does not apply, such person employed not more than 30 full-time employees during the preceding taxable year, and (2) such person elects the application of this section for thetaxable year. For purposes of paragraph (1)(B), an employee shall be considered full-time if such employee is employed at least 30 hours per week for 20 or more calendar weeks in the taxable year. (c) Eligible access expenditures For purposes of this section - (1) In general The term "eligible access expenditures" means amounts paid or incurred by an eligible small business for the purpose of enabling such eligible small business to comply with applicable requirements under the Americans With Disabilities Act of 1990 (as in effect on the date of the enactment of this section). (2) Certain expenditures included The term "eligible access expenditures" includes amounts paid or incurred - (A) for the purpose of removing architectural, communication, physical, or transportation barriers which prevent a business from being accessible to, or usable by, individuals with disabilities, (B) to provide qualified interpreters or other effective methods of making aurally delivered materials available to individuals with hearing impairments, (C) to provide qualified readers, taped texts, and other effective methods of making visually delivered materials available to individuals with visual impairments, (D) to acquire or modify equipment or devices for individuals with disabilities, or (E) to provide other similar services, modifications, materials, or equipment. (3) Expenditures must be reasonable Amounts paid or incurred for the purposes described in paragraph (2) shall include only expenditures which are reasonable and shall not include expenditures which are unnecessary to accomplish such purposes. Click here for the complete code: Please check with your accountant to make sure you are eligible for this tax credit.