Planning Year-End Equipment Purchases? An Accessibility Tax Credit May Help

Planning Year-End Equipment Purchases? An Accessibility Tax Credit May Help

You may be thinking, “We don’t have many patients with disabilities. Does ADA-compliant equipment really matter for our practice?”

That’s a fair question—and it doesn’t rule out a potential tax benefit. The federal Disabled Access Credit has no minimum number of patients with disabilities you must serve. What matters is whether your business qualifies and the expense meets the requirements for improving accessibility under the Americans with Disabilities Act (ADA).

With the end of the year approaching, this is a good conversation to have before purchasing a new chair, treatment table, or other equipment. You may be able to improve the patient experience while qualifying for a credit that helps offset eligible costs.

You Don’t Need a Large Number of Patients With Disabilities to Qualify

“We don’t see many patients with disabilities. Would this apply to us?”

The Disabled Access Credit does not require a minimum number of patients with disabilities. Eligibility depends on your business and whether the expense meets the requirements for improving access under the Americans with Disabilities Act (ADA).

For your practice, that means looking at the barriers an equipment purchase would address. A chair that is difficult to transfer onto may limit access for a patient who uses a wheelchair or has reduced mobility.

Planning for those needs helps you welcome the patients you serve today and those who may need your services tomorrow.

How the Disabled Access Credit Works

The federal Disabled Access Credit helps eligible small businesses cover certain expenses paid or incurred to comply with the ADA. Qualifying expenses can include acquiring or modifying equipment for individuals with disabilities.

Your practice may meet the small-business size requirement if, in the previous tax year, it had either:

• Gross receipts of $1 million or less, or
• 30 or fewer full-time employees, as defined for the credit.

You only need to meet one of these size tests.

The credit is 50% of eligible expenses above $250 and up to $10,250, with a maximum annual credit of $5,000. Eligible businesses generally claim it using IRS Form 8826.

For example, if your accountant determines that $5,000 of your expenses qualify:

($5,000 − $250) × 50% = $2,375 in calculated credit.

The credit is nonrefundable and subject to general business credit rules. It is not an automatic rebate on your purchase, and an “ADA-compliant” product label alone does not establish eligibility.

Your accountant should confirm both your business’s eligibility and the qualifying portion of the expense before you purchase.

Accessibility Starts With Getting Onto the Treatment Surface

Patient experience begins before a treatment starts.

For someone who uses a wheelchair or has difficulty climbing onto a high table, getting into position can be one of the most challenging parts of the visit. A lower transfer surface, suitable supports, and enough room to approach the equipment can help make that process more accessible.

These features may also support patients who find higher chairs difficult to use because of limited mobility.

When reviewing equipment, consider the entire experience: how the patient approaches it, transfers onto it, and is positioned for care.

Look Beyond the “ADA-Compliant” Label

A low chair height is useful, but it is only one part of accessibility.

DOJ guidance has described adjustable examination tables that reach typical wheelchair seat heights of 17–19 inches. In 2024, the U.S. Access Board updated its medical diagnostic equipment standards to specify a 17-inch low transfer height for certain equipment.

Which requirements apply to your practice depends on the governing rules. The Access Board’s technical standards and the requirements adopted by enforcing agencies are not always identical.

Other considerations include transfer-surface dimensions, transfer supports, clear space around the equipment, and compatibility with patient lifts.

Before ordering, confirm the exact model, configuration, and specifications against the requirements that apply to your practice.

Chairs and Tables to Include in Your Equipment Review

Medical Spa Supply offers several chairs and tables with low height ranges and features worth evaluating as part of your accessibility plan.

Silver Fox Upgrade Medical Spa Chair / Exam Table

The Silver Fox Upgrade has a listed height range of 19–34 inches, with memory foam cushioning and adjustable leg and footrest extensions to support patient comfort.

Oakworks 3000 Series Procedure Chair

The Oakworks 3000 Series Procedure Chair combines a listed 19-inch minimum height, powered positioning, and a 550-pound weight capacity. Fold-down armrests or side rails are available, allowing you to select a configuration around your treatment needs.

Earthlite Ellora Electric Salon Massage Table

For practices that prefer a treatment table, the Earthlite Ellora offers a listed 18–37-inch height range, an electric lift, and foot-pedal operation.

These models are listed with ADA designations or accessibility features, but their minimum heights are above the Access Board’s updated 17-inch specification. Confirm suitability for your applicable requirements before purchasing. Tax-credit eligibility requires a separate review.

Accessibility Can Extend Beyond the Treatment Chair

Your equipment plan may also include accessible work areas and storage.

The ABS 4.6 cu. ft. ADA-Compliant Undercounter Laboratory Refrigerator has a listed height under 32 inches for installation beneath lower counters. It also features digital temperature monitoring and audible and visual temperature alarms.

Its ADA designation relates to accessible installation. A purchase for routine cold storage does not automatically qualify for the Disabled Access Credit. Your accountant should review whether its intended use and installation address a qualifying accessibility need.

Build Your Year-End Equipment Plan With Medical Spa Supply

Whether you’re opening, expanding, or updating your practice, equipment decisions should account for your treatment menu, available space, budget, and patient needs.

Medical Spa Supply is your one source for equipment and supplies that help medical wellness practices thrive. Through our EASE Concierge Equipment Planning service, we can help you compare options and provide product specifications for your accountant’s review.

Start the conversation before placing your order so you have time to evaluate the equipment, confirm eligibility, and understand the timing requirements for your tax year.

Planning a chair, table, or equipment upgrade before year-end? Let’s build your equipment plan together.

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We are equipment and supply professionals, not tax professionals. Before making a purchase based on a potential tax benefit, consult your accountant or tax advisor. They can confirm business eligibility, qualifying expenses, documentation requirements, and when expenses must be paid or incurred for your tax year.

Sources: IRS Form 8826 and instructions; IRS overview of disability-related tax benefits; U.S. Access Board’s 2024 low transfer height update.