U.S. Congress legislation · 119th Congress
HB10446: Incentivizing Small Business Employee Retention Act of 2026
Status: In committee, September 16, 2026
To amend the Internal Revenue Code of 1986 to enhance the deduction for expenditures to remove architectural and transportation barriers to certain individuals and to extend and enhance the work opportunity credit, and for other purposes.
What the bill says
To amend the Internal Revenue Code of 1986 to enhance the deduction for expenditures to remove architectural and transportation barriers to certain individuals and to extend and enhance the work opportunity credit, and for other purposes.
From the introduced text, September 16, 2026:
A BILL To amend the Internal Revenue Code of 1986 to enhance the deduction for expenditures to remove architectural and transportation barriers to certain individuals and to extend and enhance the work opportunity credit, and for other purposes. SECTION 1. Short title This Act may be cited as the Incentivizing Small Business Employee Retention Act of 2026 . SECTION 2. Enhancement of deduction for expenditures to remove architectural and transportation barriers to certain individuals (a) Inclusion of improvements in accessibility to internet and telecommunications operations Section 190(b)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: Such term shall include an expenditure for the purpose of improving accessibility for individuals with disabilities and older adults to any internet or telecommunications services provided within any facility or public transportation vehicle owned or leased by the taxpayer for use in connection with their trade or business. . (b) Increase in deduction limitation amount Section 190(c) of such Code is amended by striking $15,000 and inserting $30,000 . (c) Conforming amendments (1) Section 190(b)(1) of such Code, as amended by subsection (a), is amended by striking handicapped and elderly individuals and inserting individuals with disabilities and older adults . (2) Section 190(b)(3) of such Code is amended-- (A) by striking handicapped individual and inserting …
Sponsors
- George Latimer (D, HD-016) · primary sponsor
- Gil Cisneros (D, HD-CA-31)
- Lateefah Simon (D)
- Yassamin Ansari (D, HD-003)
- Sarah McBride (D, HD-000)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10446?
- HB10446 is a bill in Congress (119th Congress): Incentivizing Small Business Employee Retention Act of 2026.
- What does HB10446 do?
- In its own words: To amend the Internal Revenue Code of 1986 to enhance the deduction for expenditures to remove architectural and transportation barriers to certain individuals and to extend and enhance the work opportunity credit, and for other purposes.
- What is the status of HB10446?
- In committee as of September 16, 2026. Latest action: Referred to the House Committee on Ways and Means. (September 16, 2026).
- Who sponsored HB10446?
- George Latimer (D, HD-016), with 4 co-sponsors.
- Where is the official record for HB10446?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10446
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.