The resources below will assist you in understanding the requirements for providing assistive listening devices for hard of hearing people in any public setting.
Americans with Disabilities Act (ADA)
U.S. Department of Justice ADA Home Page
2010 Standards for Accessible Design
U.S. Department of Justice ADA Home Page
Table 219.3 Receivers for Assistive Listening Systems
Tax Incentives for Improving Accessibility
Office of the Attorney General (Washington, DC)
Form 8826, Disabled Access Credit
IRS Website. Eligible small businesses use this form to claim the disabled access credit. This credit is part of the general business credit.