Ada Information

What is the ADA ?

The Americans with Disabilities Act (ADA) is a comprehensive civil rights law that prohibits discrimination against, or segregation of, people with disabilities in all activities, programs, or services - including fitness facilities. To comply with the ADA , you must make every reasonable attempt to enable people with disabilities to get into and around in your facility, and, once there, to receive the same benefits, services, and information provided all other participants.

What is the ADAAG?

The ADA Accessibility Guidelines (ADAAG) is the standard applied to buildings and facilities. Facilities and elements covered include Exercise Equipment and machines among other things.

ADAAG Guidelines - Exercise Equipment and Machines - Summary

At least one piece of each type of exercise machine must have clear floor space of at least 30" x 48" and be served by an accessible route. This requirement is designed to allow a person to transfer from a wheelchair to the machine, or to use it while still seated in their wheelchair.

• Clear Floor Space

Minimum clear floor space is 30” x 48”. If the clear space is enclosed on three sides (e.g. by walls or by the equipment itself), the clear space must be at least 36 by 48 inches.

Clear floor space must be positioned to allow a person to transfer from a wheelchair or to use the equipment while seated in a wheelchair. Clear floor space for more than one piece of equipment may overlap. For example, where different types of exercise equipment and machines are located next to other pieces of equipment, the clear space may be shared. Designers should carefully consider layout options to maximize space such as connecting ends of the row and center aisle spaces.

• Types of equipment

Cardiovascular exercise machines, such as stationary bicycles, rowing machines, stair climbers, and treadmills, are all different types of machines. But if the only difference in equipment provided is that they have different manufacturers, but are the same type, only one must comply. For example, where two bench press machines are provided and each is manufactured by a different company, only one is required to comply.

• Equipment Selection

Designers and operators are encouraged to select exercise equipment and machines that provide fitness opportunities for persons with lower body extremity disabilities. Upper body exercise equipment and machines that offer either cardiovascular or strength training will enhance fitness opportunities for persons with disabilities from a wheelchair or mobility device. Examples include: equipment or machines that provide arm ergometry, free weights, and weighted pulley systems that are usable from a wheelchair or mobility device.

 

ADA Tax Incentives

Two tax incentives are available to businesses to help cover the cost of making access improvements. The first is a tax credit that can be used for architectural adaptations, equipment acquisitions, and services such as sign language interpreters. The second is a tax deduction that can be used for architectural and transportation adaptations.

These two incentives can be used in combination if the expenditures qualify under both Sections 44 and 190. In such a case the deduction is equal to the difference between the total expenditures and the amount of the credit claimed. Both the tax credit and the deduction can be used annually. However, you may not carry over expenses from one year to the next and claim a credit or deduction for a previous year's expense.

ADA Tax Credit

Internal Revenue Code Section 44 creates a disabled access credit to help small businesses cover ADA-related eligible access expenditures

• Who is eligible?

  A business that for the previous tax year had either revenues of $1,000,000 or less or 30 or fewer full-time workers may take advantage of this credit.

• How much credit is available?

  The amount of the tax credit is equal to 50% of the eligible access expenditures in a year that exceed $250 but are not more than $10,250. Thus, the maximum allowable credit is $5,000.

• What are the eligible expenditures?

  The credit can be used to cover a variety of expenditures including barrier removal, providing interpreters, production of accessible formats of printed materials, or purchase of adaptive equipment or modifying equipment. However, the expenses must be associated with required adaptations to existing facilities. The credit is not available for costs of new construction.
   

  ADA Tax Deduction

  The tax deduction, established under Section 190 of the Internal Revenue Code, is provided for the removal of architectural or transportation barriers, by companies of any size, and is capped at a maximum of $15,000 per year.

Helpful Suggestions

• Look at how barriers can be removed and accessible features incorporated into all areas of your facility.

• Purchase or replace exercise equipment with types of equipment that offer more features which make it usable for those with varying degrees of ability.

• Your parking, building and locker rooms may be accessible; but if the equipment is not usable by people with a variety of physical ability levels, the program does not meet their needs. Look closely at your current equipment and consider how your selections can meet a broader range of abilities.

• There are a number of companies that specialize in adaptive exercise equipment that can often be used by any member with or without a disability.

• Offer a variety of equipment. Different brands have different accessibility features.

• Look at equipment that provides exercise for both arms and legs, either separately or at the same time. A recumbent stepper can be used by someone with reduced strength.

• Be sure treadmills have a low mph setting and start very slowly. This allows users to set their own pace and benefit from weight-bearing exercise.

• Offer an upper arm ergometer. They provide a great cardiovascular upper body workout for anyone. This is especially important for people with a temporary or long-term disability.

Additional Information

For additional information on required expenditures of the ADA see www.ada.gov .

Additional information relating to qualified architectural and transportation barrier removal can be found in Internal Revenue Code Regulation 1.190-2

Copies of ADAAG and the recreation facility accessibility guidelines can be obtained through the Board's website at www.access-board.gov or by calling
1-800-872-2253 or 1-800-993-2822 (TTY)

The best way to get more information on the ADA tax credit is to consult your professional tax advisor or tax accountant . Tax laws change from year to year and your tax professional will have the most current information.