; relating to reducing regulation and controlling regulatory costs) shall not apply to this Act. (d) Regulations (1) In general Not later than 18 months after the Access Board issues guidelines under this section, the Department of Justice shall issue regulations regarding the provision of accessible exercise or fitness equipment and accessibility of exercise or fitness classes and instruction. (2) Equipment With respect to the provision of exercise or fitness equipment, the regulations shall be consistent with the Access Board guidelines. (3) Exercise or fitness classes and instruction The regulations shall— (A) ensure that exercise or fitness classes and instruction offered by the service provider are accessible to individuals with disabilities; and (B) ensure that the service provider makes available at least one employee who is able to assist individuals with disabilities in their use of accessible exercise or fitness equipment. (4) Considerations In issuing the regulations, the Department of Justice shall take into consideration each of the following: (A) Whether the exercise or fitness service provider is providing equipment, classes, or instruction at a new or existing facility. (B) The size of the exercise or fitness facility. (C) The availability of closed captioning of video programming displayed on equipment or a television provided by the exercise or fitness service provider. 5. Tax credit for expenditures to provide accessible exercise or fitness equipment (a) In general Paragraph (1) of section 44(c) of the Internal Revenue Code of 1986 is amended— (1) by striking means amounts paid or incurred by an eligible small business and inserting means amounts paid or incurred— (A) amounts paid or incurred by an eligible small business ; (2) by striking section). and inserting section), and