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Quick facts
- ✓Legal basis: the ADA lists "acquisition or modification of equipment or devices" as a reasonable accommodation (42 U.S.C. 12111(9); 29 CFR 1630.2(o)(2)(ii)).
- ✓Applies to private employers with 15 or more employees and to state and local government employers (EEOC).
- ✓Personal-use items needed on and off the job, such as wheelchairs, eyeglasses and hearing aids, generally do not have to be provided (EEOC).
- ✓Undue hardship is judged on net cost, after tax credits, deductions and outside funding (29 CFR 1630.2(p)(2)(i)).
- ✓Federal Disabled Access Credit: 50% of eligible access expenditures above $250 and up to $10,250, so at most $5,000 a year, for eligible small businesses (26 U.S.C. 44; IRS Form 8826, Rev. September 2017).
- ✓JAN survey of employers who contacted it in 2019-2024 (report updated September 17, 2025): 61% of 1,425 employers reporting costs said the accommodation cost nothing; 33% had a one-time cost with a median of $300.
What it means in practice
Federal law defines an "assistive technology device" as any item, piece of equipment or product system, whether bought off the shelf, modified or customized, that is used to increase, maintain or improve the functional capabilities of individuals with disabilities (29 U.S.C. 3002(4)). In employment, the term matters because of the Americans with Disabilities Act (ADA). Examples named by the EEOC include screen-reading and magnification software, braille displays, video magnifiers, larger high-contrast monitors and assistive listening devices. This entry covers individual devices; changes to buildings, websites and other shared features are covered under accessibility.
Where devices fit in the ADA. The EEOC regulation defines reasonable accommodation in three groups: changes to the job application process, changes to the work environment or the way a job is done so a qualified person can perform its essential functions, and changes that give an employee with a disability equal benefits and privileges of employment (29 CFR 1630.2(o)(1)). A device can fall into any of them. For an applicant, it might be test software that converts on-screen text to speech or braille, as in the EEOC's example of a timed online test. For job duties, the regulation's appendix says a law firm hiring a qualified lawyer with a visual impairment would have to provide "a machine that magnifies print" absent undue hardship. For equal benefits, the EEOC says that when an employer upgrades its computers, it must provide new adaptive equipment so a blind employee stays connected to e-mail and the network, absent undue hardship.
Who is entitled. Title I covers private employers with 15 or more employees and state and local government employers; federal employees are protected by the Rehabilitation Act. The duty runs to a qualified applicant or employee with a disability under the "actual disability" or "record of" definitions; someone covered only as "regarded as" disabled is not owed an accommodation (29 CFR 1630.2(o)(4)). The duty applies to known limitations: the appendix says an employer is not expected to accommodate a disability it is unaware of, and that it is generally the individual's responsibility to say an accommodation is needed (29 CFR 1630.9(a)). See substantial limitation.
Devices and the definition of disability. Since the ADA Amendments Act, whether an impairment substantially limits a major life activity is decided without regard to the benefit of mitigating measures, including medical equipment, low-vision devices, prosthetics, hearing aids and cochlear implants, mobility devices, oxygen therapy equipment and assistive technology (42 U.S.C. 12102(4)(E)(i)). The one exception is ordinary eyeglasses or contact lenses, meaning lenses intended to fully correct visual acuity or eliminate refractive error; their effect is counted (42 U.S.C. 12102(4)(E)(ii)-(iii)). A worker who functions well with a hearing aid can still have a disability. Separately, an employer may not use a standard based on uncorrected vision unless it is job related and consistent with business necessity (29 CFR 1630.10(b)).
The personal-use exception. The EEOC says an employer does not have to provide personal use items needed for daily activities both on and off the job, such as a prosthetic limb, wheelchair, eyeglasses or hearing aids, or personal amenities like a hot pot or refrigerator that other employees do not get. The line is job-relatedness. The appendix says an item that "specifically assists the individual in performing the duties of a particular job" is an accommodation, and gives the example of eyeglasses specially designed for an employee with a disabling visual impairment to use the office computer monitors but not needed outside the office (29 CFR part 1630 appendix, section 1630.9). The EEOC's hearing guidance treats a personal FM listening system for an all-employee meeting as a reasonable accommodation, and its vision guidance lists prescription versions of workplace equipment, such as safety goggles.
Letting employees bring their own. The appendix says it may be a reasonable accommodation to let an employee use equipment the employer need not supply, such as a guide dog. But an employee's willingness to supply a device does not relieve the employer of its duty if the employee later cannot or will not keep supplying it.
How a device request works, step by step. Under the regulation and appendix: (1) the request starts an informal, interactive process (29 CFR 1630.2(o)(3)); (2) the employer identifies the job's purpose and essential functions; (3) the employer and employee pin down the precise job-related limitation and how it could be overcome; (4) they identify possible devices or other changes and assess how effective each would be; (5) the employer considers the employee's preference and picks the option that is most appropriate for both. When the disability or need is not obvious, the employer may ask for reasonable documentation; the EEOC's example is an employee who has great difficulty writing and asks for a laptop to take notes in meetings. If the answer is unclear, the appendix points to technical assistance from the EEOC, state or local rehabilitation agencies or disability organizations, but a failure to get technical assistance does not excuse the employer (29 CFR 1630.9(c)). The Job Accommodation Network (JAN), funded by the Department of Labor's Office of Disability Employment Policy, provides free information on accommodations.
Choosing a device. The employee's preference gets primary consideration, but the employer has the ultimate discretion to choose among effective accommodations and may choose the less expensive or easier one. The appendix says the device does not have to be the "best" possible: an employer need not buy a state-of-the-art mechanical lifting device for an employee with a back impairment if a less expensive device lets the employee perform the essential functions.
Timing and delays. The EEOC says employers should respond expeditiously and act promptly, and that unnecessary delays can violate the ADA. Its example: adaptive computer equipment for a blind employee takes three months to arrive from the only seller. Because the employer ordered it promptly and kept the employee informed, the delay is not a violation, and the two should arrange how the employee works in the meantime.
Who pays. The employer pays, absent undue hardship. Undue hardship means significant difficulty or expense, weighed against the nature and net cost of the accommodation, the resources of the facility and the larger entity, the type of operation and the impact on the facility (29 CFR 1630.2(p)). The appendix says the cost must be undue compared with the employer's budget; comparing it with the employee's salary "will not suffice." If outside funding, such as a state vocational rehabilitation agency, or tax credits or deductions would cover the cost, cost cannot be claimed as an undue hardship for the covered portion. Without such funding, the employee should be offered the option of providing the device or paying only the portion of the cost that would be an undue hardship. Federal rules list rehabilitation technology, including technological aids and devices, among the services state vocational rehabilitation programs must make available to eligible individuals under their individualized plan for employment (34 CFR 361.48(b)(17)).
The Disabled Access Credit. An eligible small business, one whose gross receipts for the preceding tax year did not exceed $1 million or that had no more than 30 full-time employees in that year, may elect a non-refundable credit on IRS Form 8826 (26 U.S.C. 44). The credit is 50% of eligible access expenditures that exceed $250 but do not exceed $10,250, a maximum of $5,000. Eligible expenditures expressly include amounts paid "to acquire or modify equipment or devices for individuals with disabilities," and must be reasonable and necessary. Form 8826 (Rev. September 2017) adds that the expenditures used for the credit may not also be deducted or capitalized, and counts an employee as full time at 30 or more hours a week for 20 or more calendar weeks. The IRS says the credit can be taken each year an eligible business has access expenditures. A separate deduction of up to $15,000 a year covers removing architectural and transportation barriers.
Example: a $600 device. JAN reports a health care employer that bought $600 of dictation equipment for a worker with vision loss. For an eligible small business, the credit would be ($600 - $250) x 50% = $175, under the Form 8826 lines.
Example: a $3,250 device. Expenditures of $3,250 give ($3,250 - $250) x 50% = $1,500 in credit, leaving $1,750 of net cost before any deduction on the remaining amount. That net figure, not the $3,250 price, is what 29 CFR 1630.2(p) weighs against the employer's resources.
Example: a $12,000 purchase. $12,000 - $250 = $11,750, capped at $10,000, so the credit is $5,000. Whether a business or expense qualifies depends on its facts.
What JAN reports about cost. Of the 1,425 employers giving cost information in JAN's 2019-2024 survey (report updated September 17, 2025), 61% reported no cost, 33% a one-time expense with a median of $300 (screen-reading software is one example), and 6% an ongoing median annual cost of $2,400. Its device examples include noise-cancelling headsets for $250 and a one-handed keyboard for $150.
Keeping devices working. The duty does not end at purchase. Equipment may need replacing when systems change (the computer-upgrade example), and the EEOC lists accessible training on assistive technologies, and leave to repair a wheelchair or prosthetic device or to receive braille training, as possible accommodations. The EEOC also says an employer is not relieved of its accommodation duty because an employee does not use an assistive device such as a hearing aid.
Interacting rule: OSHA protective equipment. Under OSHA rules, protective equipment used to comply with the general industry standards is generally provided at no cost to employees, but the employer need not pay for non-specialty prescription safety eyewear if it lets the employee wear it off the job site (29 CFR 1910.132(h)). An employee who wears prescription lenses around eye hazards must have eye protection that incorporates the prescription or fits over it (29 CFR 1910.133(a)(3)). See OSHA.
Confidentiality and records. Medical information gathered from employees is kept on separate forms in separate medical files; supervisors may be told about necessary restrictions and accommodations (29 CFR 1630.14(c)). The EEOC says an employer may not tell coworkers that someone, such as a paralegal given a larger monitor, is receiving an accommodation. Requests for reasonable accommodation are personnel records kept for one year from the record or action, whichever is later, and until final disposition if a charge is filed (29 CFR 1602.14).
Where states differ. Two examples, not a survey. New York's Human Rights Law applies to "all employers within the state" and defines reasonable accommodation to include "acquisition or modification of equipment" (N.Y. Executive Law 292(5) and 292(21-e)), so smaller employers outside the ADA can owe devices there. California's Franchise Tax Board says the state Disabled Access Credit is 50% of eligible expenditures up to $250, a maximum of $125 a year (Form FTB 3548, 2025), and its eligible expenditures also include acquiring or modifying equipment or devices. Check your own state's fair employment and tax agencies.
FAQ: Must we buy an employee's hearing aids? Generally no, if they are also needed off the job; the EEOC treats them as personal use items. A device designed for or required by the job is different.
FAQ: Can we choose a cheaper device than the one requested? Yes, if it is effective; the EEOC says the employer may choose the less expensive effective option after considering the employee's preference.
FAQ: Can we ask the employee to pay? Only for the part of the cost that would be an undue hardship after outside funding and tax benefits, per the appendix to 29 CFR 1630.2(p).
Why it matters and common mistakes
Letting a device request sit unanswered. The EEOC says unnecessary delays can violate the ADA and that inaction can amount to a denial.
Denying a device because of its sticker price. Undue hardship is based on net cost after tax credits, deductions and outside funding, compared with the employer's resources, not the employee's salary (29 CFR 1630.2(p) and appendix).
Treating every device as a personal item. Eyeglasses or listening equipment designed or required for the job can be an accommodation.
Assuming a worker who does well with a device has no disability; mitigating measures other than ordinary eyeglasses are ignored (42 U.S.C. 12102(4)(E)).
Forgetting existing adaptive equipment during a system upgrade, or telling coworkers why someone got new equipment (EEOC).
Claiming the Disabled Access Credit and also deducting the same expenditures, which Form 8826 does not allow.
How Remindax helps
Remindax helps you track the dates and deadlines tied to accommodation requests, equipment orders and review dates and sends reminders before they're due.
- ✓Reminders by Email, SMS and WhatsApp
- ✓An owner and a due date on every item
- ✓Forever-free plan, no credit card required
Sources & References
- *eCFR - 29 CFR 1630.2 Definitions - reasonable accommodation (o) incl. acquisition or modification of equipment or devices, interactive process, regarded-as limit; undue hardship factors and net cost (p); ordinary eyeglasses definition
- *eCFR - Appendix to Part 1630, Interpretive Guidance on Title I of the ADA - personal-use items and job-specific eyeglasses; guide dog; magnifier example; not the best accommodation; lifting device; sack handler; four-step process; technical assistance; outside funding and cost sharing; budget not salary; employee-supplied accommodation
- *eCFR - 29 CFR 1630.9 Not making reasonable accommodation - known limitations, technical assistance no excuse
- *eCFR - 29 CFR 1630.10 Qualification standards - uncorrected vision standards must be job related and consistent with business necessity
- *eCFR - 29 CFR 1630.14 Medical examinations and inquiries - separate confidential medical files; supervisors informed of accommodations
- *eCFR - 29 CFR 1602.14 Preservation of records - one-year retention of accommodation requests; retention after a charge
- *eCFR - 34 CFR 361.48 Scope of vocational rehabilitation services - rehabilitation technology including technological aids and devices as a VR service for eligible individuals
- *eCFR - 29 CFR 1910.132 General requirements (PPE) - employer-paid PPE; non-specialty prescription safety eyewear exception
- *eCFR - 29 CFR 1910.133 Eye and face protection - eye protection must incorporate or fit over prescription lenses
- *EEOC - Enforcement Guidance on Reasonable Accommodation and Undue Hardship under the ADA - personal use items list; laptop documentation example; three-month equipment delay example; computer upgrade example; prompt response; less expensive option; leave for device repairs and braille training; assistive device not used; coworker disclosure; net cost and outside funding
- *EEOC - Visual Disabilities in the Workplace and the ADA (2023) - Title I coverage (15+ employees, state and local governments); device examples; prescription safety goggles; wayfinding personal items; online test example; AT training; larger monitor confidentiality example
- *EEOC - Hearing Disabilities in the Workplace and the ADA - assistive listening devices; personal FM system for meeting; hearing aids as personal use items
- *GovInfo - 42 U.S.C. 12111 Definitions (Title I) - reasonable accommodation includes acquisition or modification of equipment or devices; undue hardship
- *GovInfo - 42 U.S.C. 12102 Definition of disability - mitigating measures disregarded; ordinary eyeglasses exception; low-vision device definition
- *GovInfo - 29 U.S.C. 3002 Definitions (Assistive Technology Act) - definition of assistive technology device
- *GovInfo - 26 U.S.C. 44 Disabled access credit - 50% of expenditures over $250 up to $10,250; eligible small business; equipment or devices; reasonable and necessary
- *IRS - Form 8826, Disabled Access Credit (Rev. September 2017) - credit lines and $5,000 cap; full-time employee definition; eligible expenditures; denial of double benefit
- *IRS - Tax benefits for businesses who have employees with disabilities - credit may be taken each year; barrier removal deduction up to $15,000 for architectural and transportation barriers
- *JAN - A to Z By Topic: Costs and Benefits of Accommodations (updated September 17, 2025) - 2019-2024 survey cost findings (61% no cost, 33% one-time median $300, 6% ongoing median $2,400); device cost examples; ODEP funding
- *New York State Senate - Executive Law Section 292 - example of state difference: all employers covered; reasonable accommodation includes acquisition or modification of equipment
- *California Franchise Tax Board - Form FTB 3548 (2025), Disabled Access Credit for Eligible Small Businesses - example of state difference: 50% of expenditures up to $250, $125 maximum; includes equipment or devices
Last reviewed: October 2026. Figures are reviewed annually - see Sources & References for current figures.
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