1. Short title This Act may be cited as the Disabled Access Credit Expansion Act . 2. Expansion of credit for expenditures to provide access to disabled individuals (a) Increase in dollar limitation (1) In general Subsection (a) of section 44 of the Internal Revenue Code of 1986 is amended by striking $10,250 and inserting $20,500 . (2) Inflation adjustment Section 44 of such Code is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: (e) Inflation adjustment (1) In general In the case of any taxable year beginning after 2018, the $20,500 amount in subsection (a) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost of living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2017 for calendar year 2016 in subparagraph (A)(ii) thereof. (2) Rounding Any amount determined under paragraph (1) which is not a multiple of $50 shall be rounded to the next lowest multiple of $50. . (b) Increase in gross receipts limitation Subparagraph (A) of section 44(b)(1) of the Internal Revenue Code of 1986 is amended by striking $1,000,000 and inserting $2,500,000 . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 3. Alternative means of dispute resolution involving disability rights (a) Findings Congress finds the following: (1) Congress does not directly appropriate funds for the ADA Mediation Program of the Disability Rights Section of the Civil Rights Division of the Department of Justice. (2) The Civil Rights Division receives funds for the ADA Mediation Program from the Office of Alternative Dispute Resolution of the Office of Legal Policy of the Department of Justice. The Office of Alternative Dispute Resolution receives appropriations through the appropriations account of the Department of Justice appropriated under the heading Fees and Expenses of