I 118th CONGRESS 2d Session H. R. 7705 IN THE HOUSE OF REPRESENTATIVES March 15, 2024 Mr. Molinaro (for himself and Ms. Crockett ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to expand the credit for expenditures to provide access to disabled individuals.

1. Short title This Act may be cited as the Think DIFFERENTLY Small Business Accessibility Act . 2. Expanded credit for expenditures to provide access to disabled individuals (a) In general Section 44(b)(1) of the Internal Revenue Code of 1986 is amended— (1) in subparagraph (A), by striking $1,000,000 and inserting $3,500,000 , and (2) in subparagraph (B), by striking 30 full-time employees and inserting 100 full-time employees . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023.