Explain the purpose of the disabled access credit, and identify several examples of the type of structural changes to a building that qualify for the credit.

To answer this question fully, please address the following in your post.

1. Explain the purpose of the disabled access credit, including what this credit allows eligible businesses to claim as a credit on their tax returns.
2. What businesses qualify for this credit?
3. Identify at least one example of the type of structural change to a building that would qualify for this credit