The disabled access credit is computed at the rate of 50% of all access expenditures incurred by the taxpayer during the year.

Name: The disabled access credit is computed at the rate of 50% of all access expenditures incurred by the taxpayer during the year.
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The disabled access credit is computed at the rate of 50% of the eligible access expenditures for the year that exceed $250 and do not exceed $10,250.

The Disabled Access Credit Is Computed at the Rate of 50