Section 1. Short title
This Act may be cited as the Think DIFFERENTLY Small Business Accessibility Act.
(a) In general
Section 44(b)(1) of the Internal Revenue Code of 1986 is amended—
(1) in subparagraph (A), by striking $1,000,000 and inserting $3,500,000, and
(2) in subparagraph (B), by striking 30 full-time employees and inserting 100 full-time employees.
(b) Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2023.