ADA

• The Americans with Disabilities Act (ADA) governs signage and pavement markings for accessible parking spaces. The ADA requires the international symbol of accessibility -- a simple line drawing of a person in a wheelchair -- be posted on a sign and painted on the pavement.
  
  

Paint

• According to the "Manual of Uniform Traffic Control Devices," parking space markings should be made with white paint. Owners may use blue lines to supplement the white lines if desired, to mark spaces designated for use only by persons with disabilities, but use of blue paint is optional.
  
  

Dimensions

• The ADA specifies the dimensions of accessible parking spaces. Each space must be at least 96 inches wide with a 96-inch-wide access route next to each space. Two adjacent accessible spaces may share a common access route between them. Access spaces may be painted with diagonal lines. The surface of the parking space must be level with a slope less than 2 percent in all directions.
  
  

Tax Deduction

• Small businesses may be able to deduct all or a portion of the expense associated with painting handicapped parking spaces. Businesses that qualify may get a tax deduction of up to $15,000 per year for providing accessible parking spaces.