--- title: "ADA Barrier Removal: What Is Readily Achievable? | Calibre" description: "What readily achievable barrier removal means under the ADA for existing buildings: the legal test, the 1991 safe harbor, priorities, and federal tax help." url: https://calibre.multisites.ai/cre-inspector-insights/ada-barrier-removal-what-is-readily-achievable publisher: Calibre Commercial Inspections phone: "+1-208-305-6245" email: Schedule@CalibreCBI.com --- Inspector Insights # ADA Barrier Removal: What Is Readily Achievable? October 13, 2026 / By Calibre Commercial Inspections / 5 min read The ADA requires a public accommodation to remove architectural barriers in an existing building when removal is readily achievable, meaning easily accomplishable and able to be carried out without much difficulty or expense. A business’s size and resources count. Federal tax help includes a deduction of up to $15,000 a year and a credit for small businesses. This article is general information, not legal advice. Check your situation with an attorney who handles ADA matters. ## What does “readily achievable” mean? The Title III regulation, 28 CFR 36.304(a), requires a public accommodation to remove architectural barriers in existing facilities, including structural communication barriers, where removal is readily achievable. The definition in 28 CFR 36.104 lists the factors that decide whether an action qualifies: - The nature and cost of the action. - The overall financial resources of the site, the number of people employed there, the effect on expenses and resources, legitimate safety requirements (including crime prevention), and the impact on how the site operates. - The geographic separateness of the site and its administrative or fiscal relationship to any parent company. - If applicable, the financial resources, size, and facilities of the parent company, and the type of its operations. The Department of Justice puts it in plain terms: businesses with more resources are expected to remove more barriers than businesses with fewer resources. The answer can change from year to year. DOJ’s small business primer says changing economic conditions can be considered, and that a downturn may lead a business to postpone some barriers. The duty continues, though. A restaurant that skipped a fix because it could not afford it has a continuing obligation to do the work when it has the money. ## Who is responsible, the landlord or the tenant? Both. Under 28 CFR 36.201(b), the landlord who owns the building and the tenant who operates the place of public accommodation are each public accommodations subject to the rule. Between the two of them, the lease or another contract may allocate who handles compliance. The allocation does not remove either party’s duty to the public, so read the lease clause before you plan work. ## What is the 1991 safe harbor? The safe harbor protects building elements that already met the older standard. Under 28 CFR 36.304(d)(2)(i), an element that has not been altered on or after March 15, 2012, and that complies with the 1991 ADA Standards, does not have to be changed to meet the 2010 Standards. It applies one element at a time. DOJ gives these examples: - Light switches mounted at 54 inches met the 1991 Standards. The 2010 Standards set 48 inches. Switches already at 54 inches stay. - The 1991 Standards required one van-accessible space for every eight accessible spaces. The 2010 Standards require one for every six. A lot that met the 1991 ratio does not need more van spaces. - An ATM keypad that met the 1991 Standards needs no change. The safe harbor has limits: - If you alter an element, the safe harbor no longer applies to it. Restriping a parking lot is an alteration, so the new layout must meet the 2010 ratio of van-accessible spaces. - Elements with no 1991 specification are not covered. The regulation lists them, including swimming pools and spas, play areas, exercise machines, saunas and steam rooms, golf facilities, and shooting facilities. On or after March 15, 2012, these must be modified to the extent readily achievable under the 2010 Standards. - An element that did not meet the 1991 Standards must be modified, to the extent readily achievable, to meet the 2010 Standards. For barrier removal on or after March 15, 2012, the 2010 Standards are the benchmark. Ask any consultant which standard their findings use. ## In what order should barriers be removed? The regulation urges, but does not require, a priority order. 28 CFR 36.304(c) sets four steps: Priority Goal Examples from the regulation 1 Access from public sidewalks, parking, or public transportation Entrance ramp, wider entrances, accessible parking spaces 2 Access to areas where goods and services are offered Adjusting display racks, rearranging tables, Braille and raised-character signage, wider doors, visual alarms, ramps 3 Access to restrooms Removing obstructing furniture or vending machines, wider doors, accessible signage, wider toilet stalls, grab bars 4 Any other access to the goods, services, facilities, and privileges offered Other measures as needed The regulation also lists many low-cost steps, such as repositioning shelves, installing offset hinges, installing accessible door hardware, and creating designated accessible parking spaces. ## What if full compliance is not readily achievable? You may take other readily achievable measures that do not fully comply, as long as they pose no significant risk to the health or safety of people with disabilities or others. 28 CFR 36.304(d)(3) gives the example of a ramp with a steeper slope or a doorway widened to less than the full width the standard requires. DOJ’s primer adds that where a barrier cannot be removed, the business should provide its services another way if that is readily achievable, such as takeout service from a restaurant with steps at the entrance. ## What tax help exists? Two federal provisions apply. Both come from DOJ’s primer and the IRS. Confirm details with your tax adviser. - **Barrier removal deduction (Section 190).** Businesses of any size can deduct up to $15,000 a year for qualified barrier removal costs that would normally be capitalized. - **Disabled Access Credit (Form 8826).** This is a non-refundable credit of 50% of eligible access expenditures. An eligible small business is one that earned $1 million or less or had no more than 30 full-time employees in the previous year. The business can claim it each year it has access expenditures. ## What does an ADA survey add? A survey turns the legal test into a list you can price and schedule. Our [ADA compliance and accessibility service](https://calibre.multisites.ai/cre-services/ada-compliance-and-accessibility) describes an on-site assessment of entrances, parking, restrooms, and signage, a written report with photos, findings, and recommendations, and follow-up support with re-inspection. Use the four priorities above to sequence the work, and use the readily achievable factors to decide what to do first on a tight budget. If you are buying, ADA findings belong beside the physical findings in your due diligence file. Our [cost-to-cure reports](https://calibre.multisites.ai/cre-services/cost-to-cure-reports) turn observed deficiencies into opinions of probable cost, and our article on [ADA lawsuits](https://calibre.multisites.ai/cre-inspector-insights/ada-lawsuits-a-decade-of-compliance-challenges-and-controversy) covers how enforcement has played out over the past decade. For a plain comparison of residential and commercial inspection scope, see [commercial inspectors vs. home inspectors](https://calibre.multisites.ai/cre-inspector-insights/commercial-inspectors-vs-home-inspectors). ## Next step To schedule an accessibility inspection for a commercial property, [request a proposal](https://calibre.multisites.ai/request-proposal) and tell us the property type, the year built, and whether you are an owner, a tenant, or a buyer. ## Sources - [28 CFR 36.304, Removal of barriers (eCFR)](https://www.ecfr.gov/current/title-28/chapter-I/part-36/subpart-C/section-36.304) - [28 CFR 36.104, Definitions: readily achievable (eCFR)](https://www.ecfr.gov/current/title-28/part-36/section-36.104) - [28 CFR 36.201, General: landlord and tenant responsibilities (eCFR)](https://www.ecfr.gov/current/title-28/part-36/section-36.201) - [ADA.gov: ADA Update, A Primer for Small Business](https://www.ada.gov/resources/title-iii-primer/) - [IRS: Tax benefits to help offset the cost of making businesses accessible to people with disabilities](https://www.irs.gov/newsroom/tax-benefits-to-help-offset-the-cost-of-making-businesses-accessible-to-people-with-disabilities) **Calibre Commercial Inspections** ## More Inspector Insights Condition and costOct 13, 2026 ### [Fannie Mae vs. Freddie Mac PCA Repair Deadlines](https://calibre.multisites.ai/cre-inspector-insights/fannie-mae-vs-freddie-mac-pca-repair-deadlines) EnvironmentalOct 13, 2026 ### [How Long Is a Phase I ESA Valid? 180 Days and 1 Year](https://calibre.multisites.ai/cre-inspector-insights/how-long-is-a-phase-i-esa-valid) Condition and costOct 13, 2026 ### [How Long Is a Property Condition Assessment Valid?](https://calibre.multisites.ai/cre-inspector-insights/how-long-is-a-property-condition-assessment-valid) ## Ready for your next inspection? Tell us about the property and your timeline. We will scope the right report and send a proposal. [Request a proposal](https://calibre.multisites.ai/request-proposal) [(208) 305-6245](tel:+12083056245)