ADA Accommodation Cost Calculator

Reasonable accommodation cost and tax credit.

Legal Disclaimer

This calculator provides general estimates only and does not constitute legal advice. Laws, regulations, and court procedures vary significantly by jurisdiction. Consult a licensed attorney in your area for advice specific to your situation.

Inputs

Accommodation cost ($)

Company annual revenue ($)

Employee annual salary ($)

Number of employees

Replacement cost multiple

Type (0=Equipment, 1=Workspace, 2=Schedule)

Tab to move between fields

Results

Net cost after tax benefits ($)

$1,185.00

≈ 9 pairs of sneakers

Section 44 tax credit ($)$0.00

Section 190 tax savings ($)$315.00

Total tax benefit ($)$315.00

Employee replacement cost ($)$75,000.00

Retention ROI (%)6,229.11

Undue hardship risk (1-3)1

Typical accommodation cost ($)$500.00

Undue Hardship RiskLow

How to Use This Calculator

Enter Accommodation Cost — the total cost of the proposed modification or equipment.
Set Company Annual Revenue and Employee Count — Section 44 tax credit requires 30 or fewer employees.
Enter Employee Annual Salary and Replacement Cost Multiple (1–2x salary to replace the employee).
Select Accommodation Type: equipment, workspace modification, or schedule adjustment.
Review Net Cost After Tax Benefits — the Section 44 credit covers 50% of eligible costs ($250–$10,250).
Compare Net Cost against Replacement Cost — most accommodations cost far less than hiring and training a replacement.

How the result changes with Accommodation cost ($)

Accommodation cost ($)	Net cost after tax benefits ($)
50,000	$46,850.00
175,000	$171,850.00
325,000	$321,850.00
450,000	$446,850.00

What each input means

Accommodation cost ($): Total cost of the proposed reasonable accommodation.
Company annual revenue ($): Annual gross revenue (affects tax credit eligibility and undue hardship analysis).
Employee annual salary ($): The accommodated employee's annual salary (for ROI calculation).
Number of employees: Total employees (Section 44 credit requires 30 or fewer).
Replacement cost multiple: Cost to replace employee as multiple of salary (typically 1-2x).
Type (0=Equipment, 1=Workspace, 2=Schedule): Type of accommodation for benchmark comparison.

What each result means

Net cost after tax benefits ($): Out-of-pocket cost after applying available tax credits/deductions.
Section 44 tax credit ($): Disabled Access Credit: 50% of costs $250-$10,250 (max $5,000) for small businesses.
Section 190 tax savings ($): Barrier Removal Deduction savings at 21% corporate rate (up to $15,000).
Total tax benefit ($): Best available tax benefit (credit or deduction).
Employee replacement cost ($): Estimated cost to recruit and train a replacement.
Retention ROI (%): Return on investment from retaining the employee vs. accommodation cost.
Undue hardship risk (1-3): 1=Low (<1% revenue), 2=Moderate (1-5%), 3=High (>5%).
Typical accommodation cost ($): Median cost for this type of accommodation (JAN Network data).

How this is calculated

Worked example, using the default values

Identify Input Parameters
4 parameters
Accommodation cost ($) = 1500, Company annual revenue ($) = 2000000, Employee annual salary ($) = 50000, Number of employees = 50 = 6 input(s) provided
Calculate Net cost after tax benefits
Net cost after tax benefits
1185 = $1,185
Calculate Section 44 tax credit
0 = $0
Calculate Section 190 tax savings
Section 190 tax savings = sec190Deduction * 0.21
315 = $315