On August 7, 1998, the Workforce Investment Act of 1998 (Public Law 105-220), including amendments to the Rehabilitation Act of 1973 U.S.C. §794(d), to expand and strengthen the accessibility requirements set forth in Section 508, was signed into law.

The original Section 508 Standards, serving as the guideline for accessibility compliance standards, have been updated. These standards are governed by the U.S. Access Board. On January 18, 2017, the U.S. Access Board issued a final rule in the Federal Register (82 FR 5790) which was amended effective March 23, 2018, to revise and update the standards, as well as the guidelines for telecommunications equipment and customer premises equipment covered by Section 255 of the Communications Act.

Section 508 of the Rehabilitation Act requires federal agencies to ensure ICT developed, procured, maintained and used is accessible to people with disabilities. This includes that:

As part of the Section 508 refresh, the U.S. Access Board adopted the Web Content Accessibility Guidelines (WCAG) 2.0, incorporated by reference, which harmonized Section 508 with international technical standards for accessibility. WCAG 2.0 sets a globally-recognized and technologically-neutral set of accessibility guidelines for Web and non-Web content . All covered Web and non-Web content and software (including but not limited to: Web sites, intranet sites, word processing documents, portable document format (PDF) documents, and project management software) is required, with a few specific exceptions, to conform to WCAG 2.0’s Level A and Level AA Success Criteria and Conformance Requirements.

Legislation, federal guidance and Treasury directives require that federal agencies make their ICT accessible to people with disabilities. These laws and directives include:

IRS has incorporated these laws and directives into the following IRS policy and IT IRMs:

It is through these authorities that IRS will ensure that:

The following list contains defined terms used throughout this IRM.

This IRM has specific acronyms associated with it reflected in the table below.

Establish the agency Section 508 program, provide leadership of the program, and appoint the agency Section 508 coordinator.

Promotes accessibility of IRS systems and technology oversight policy and guidance.

Ensures, in conjunction with the Chief Procurement Officer, that Section 508 is integrated into the acquisition, development and management processes for IRS IT programs.

Directs that Section 508 accessibility requirements are incorporated into the planning, operation and management of ICT that is developed, procured, maintained or used by the agency.

Directs that ICT products integrated into the IRS enterprise architecture are assessed for Section 508 conformance and are incorporated into the IT environment via the IT life cycle insertion points.

Ensures that systems and applications developed, procured, maintained or used by IRS have been evaluated, tested and deployed to comply with agency guidance and Section 508 legislative requirements.

Incorporates Section 508 cost considerations into budget formulation and strategic planning activities.

Ensures Section 508 is factored into ICT acquisitions (including purchase cards) and the IT life cycle. See IRM 2.30.1.6 Section 508 Life Cycle Insertion Points. This includes but is not limited to:

Ensures the requirements are followed when claiming a Section 508 exception. See IRM 2.30.1.3 Exceptions.

Establishes a channel for receipt and processing of Section 508 compliance complaints for Web and intranet content.

Ensures that employees, interns, volunteers and contractors adhere to this IRM and associated standards and procedures when developing, using, procuring or maintaining ICT.

Leads the agency’s Section 508 program to include developing and maintaining agency policies in accordance with accessibility laws and best practices.

Develops program goals, action plans and supports and assesses Section 508 program maturity.

Collaborates with organizations to drive integration of compliance standards into requirements, acquisition, enterprise intake (budget / Capital Planning Investment Control), development, testing and maintenance life cycles policies and procedures.

Participates in capital planning, business case development and IT governance to ensure IT includes Section 508 across the acquisition and IT life cycles.

Facilitates and / or consults with BUs to ensure that documented processes, procedures and IRM guidance that address Section 508 are synchronized.

Collaborates and consults with IRS BUs to ensure a consistent interpretation of Section 508 across the agency.

Supports review of Section 508 conformance claims and exception requests.

Collects and reports information, such as Section 508 maturity and website compliance reporting as directed by OMB.

Partners with other Section 508 Coordinators throughout the federal government to assist in meeting Section 508 goals and objectives.

Provides Section 508 subject matter expertise for the agency.

Provides consulting services for major IRS initiatives / programs where Section 508 is integral to success.

Reviews IT requisitions above the procurement threshold (see IRM 1.35.4.3.10, Electronic and Information Technology Buys) to ensure Section 508 is considered and reflected correctly in acquisition packages.

Assists IRS programs, projects and employees with guidance / coaching to meet their Section 508 responsibilities and mitigate known risk.

Provides analysis and milestone exit recommendations to ELC projects.

Supports the product approval and intake process (EA ESP CR Process) by providing Section 508 conformance assessments for ICT submissions.

Evaluates AT products that work within the IRS common operating environment (COE) to meet the needs for persons with disabilities.

Assesses, purchases and supports AT for employees with disabilities as part of the reasonable accommodation process.

Conducts testing of the AT hardware and software (i.e., JAWS®, Dragon® Naturally Speaking and ZoomText) to ensure the products are viable solutions for the agency.

Provides subject matter expertise in the Standard Change and Release Management (SCRM) process to facilitate proper deployment of AT.

Participates in Section 508 strategy and objective setting discussions, providing an agency risk perspective.

Provides expertise in identification, assessment and management of enterprise risks pertaining to Section 508.

Establishes and provides authoritative accessibility expectations and guidance for creation of professional communications to both internal and external customers. for development of various communication products which can include policies, guides, files, checklists and templates.

Ensures Section 508 Standards are incorporated in the creation of service-wide communications, visual education, social media, technical communications and media relations.

Ensures IRS.gov website and related content complies with Section 508.

Integrates feedback from the end user experience into the design of IRS’s suite of online products and services.

Establishes a channel for receipt and processing of Section 508 compliance complaints.

Serves as the IRS’s official publisher of IRS products (tax forms and publications) in accessible formats.

Provides alternative media resources to IRS employees and external customers with disabilities to enhance access to government information.

Provides services to ensure developed content is Section 508 compliant and information to help employees develop compliant material.

Provides direction regarding Section 508 compliance for official agency communication products (both internal and external).

Ensures human resource notifications are Section 508 compliant, including, but not limited to, notice of benefits, program eligibility, employment opportunities and personnel decisions.

Ensures learning management systems, hiring systems and administrative systems are Section 508 compliant.

Ensures educational and / or training materials is Section 508 compliant. See IRM 2.30.1.4 Electronic Content.

Provides Service-wide acquisition guidance and ensures requiring activity adheres to Section 508 in accordance with the FAR, acquisition policies and IRS Section 508 policies and procedures.

Collaborates with the CIO or CIO delegate(s) to ensure that Section 508 is incorporated into ICT that is procured by the agency.

Complies with FAR Part 11 Describing Agency Needs and Subpart 39.2 Information and Communication Technology by including appropriate Section 508 provisions and clauses, and if applicable the evaluation criteria, into the contractual documents and retains documentation in the contract file.

Ensures Section 508 exception process is adhered to and documented, where applicable. See IRM 2.30.1.3 Exceptions.

Provides procedural guidance to perform receipt and acceptance in accordance with IRM 1.35.3 Receipt and Acceptance Guidance.

Serves as the principal advisor to IRS senior leadership on matters relating to EEO, taxpayer non-discrimination and diversity and inclusion.

Develops service-wide non-discrimination and diversity and inclusion strategies, policies and guidance.

Provides overall coordination and oversight of the Service’s EEO, diversity and inclusion and external civil rights programs.

Secures, processes, and reports on Section 508 complaints according to the same complaint procedures used for Section 504 program complaints (29 U.S.C. 794(d)).

Sets agency policy for handling Section 508 complaints. See IRM 2.30.1.11 Complaint Process.

Evaluates the effectiveness of the Section 508 complaint process and shares findings as appropriate, both internally and with government oversight organizations.

Provides oversight responsibility, authoritative direction for enterprise guidance and professional expertise to internal customers for Service-wide Policy, Directives and Electronic Resources (SPDER) and the Internal Management Documents (IMDs) programs.

Incorporates Section 508 compliance into policies, guides, files, checklists and templates to support the SPDER and IMDs programs.

Provides legal guidance and interpretive advice related to Section 508 and ensures IRS policies are legally sound.

Adhere to established agency-wide Section 508 policies and procedures.

Ensure electronic content (emails, documents and files) created and shared is Section 508 compliant so that employees can consume the material (see Exhibit 2.30.1-1. Resources for information to make documents compliant.

This exception applies to existing, unaltered ICT (including electronic content) that complies with the original Electronic and Information Technology Accessibility Standards (36 CFR Part 1194). ICT meeting this exception not need to be modified or upgraded to conform to the Revised 508 Standards (see FAR Subpart 39.203(e) and (f) Applicability).

This exception applies on an element-by-element basis to each component or portion of the existing ICT, with each component or portion assessed separately.

All the following factors must be met for this exception to apply:

This exception applies to ICT operated by agencies as part of a national security system, as defined by 40 U.S.C. 11103(a). If any of the following apply, the ICT may qualify for this exception:

This exception applies to ICT acquired by a contractor incidental to a contract.

All the following factors must be met for this exception to apply:

This exception applies to status indicators and operable parts for ICT functions located in spaces that are frequented only by service personnel for maintenance, repair or occasional equipment monitoring.

All the following factors must be met for the exception to apply:

Conformance to the Revised 508 Standards is required to the extent it does not impose an undue burden or result in a fundamental alteration in the nature of the ICT and will be maintained in the contract file (FAR Subpart 39.205(c)(1) and (2) Exemptions).

Where ICT conforming to one or more requirements in the Revised 508 Standards is not commercially available, IRS will procure the ICT that meets its business needs and is the most conforming product in the marketplace. For example, if the product(s) that meet the business needs and meet some, but not all of the Section 508 Standards, the product(s) that meet the agency business needs and are the most conforming in the marketplace should be procured.

This exception applies to all ICT acquisitions, regardless of the acquisition method.

FAR Subpart 39.205(c)(3) Exemptions requires that documentation be maintained in the contract file and include:

FPC are outcome-based standards intended to ensure that accessibility is achieved by focusing on limitations imposed on the end user with disabilities. These criteria ensure that each component is accessible and works together to create an accessible product.

The Section 508 FPC criteria mandate that there is at least one method provided allowing individuals with the following disabilities to interact with the product:

Hardware and its components that transmit information or have a UI, will conform to the TR and FPC. IRM 2.30.1.5.4 also applies to hardware.

The following software exceptions apply in conforming with the Section 508 Refresh.

The chart below reflects the provisions from the Revised 508 Standards that pertain to hardware. See Exhibit 2.30.1-1 Resource, Revised 508 Standards to identify the requirements of each provision.

 

Software, including Platform Software, and its components that transmit information or have a UI, will conform to the TR and FPC. This includes software that has a UI integral to the use of telecommunication functions of telecommunications or customer premises equipment. IRM 2.30.1.5.4 Support Documentation and Services also applies to software.

WCAG 2.0 Conformance - Software, UI components, as well as the content of platforms and applications will conform to Level A and Level AA Success Criteria and Conformance Requirements, as required by law, specified for Web pages in WCAG 2.0. (See Exhibit 2.30.1-1 Resources for WCAG 2.0 and Success Criteria.) For the purposes of WCAG 2.0 Level A and Level AA Success Criteria and Conformance Requirements, the term “software” is synonymous with the term “Web page” or “page.” Where non-Web software requires multiple steps to accomplish an activity, all software related to the activity to be accomplished is required to conform to WCAG 2.0.

The following software exceptions apply in conforming with the Section 508 Refresh.

The chart below reflects the technical standards as harmonized with the Revised 508 Standards as it pertains to software. See Exhibit 2.30.1-1 Resource, Revised 508 Standards to identify the requirements of each provision.

Both electronic and non-electronic supporting documentation and services will conform with the Section 508 technical standards.

Supporting Documentation will list and explain how to use the accessibility and compatibility features including accessibility features that are built-in and accessibility features that provide compatibility with AT.

Alternate Forms of ICT Support Service include, but are not limited to, help desks, call centers, training services, and automated self-service technical support.

Chapter 702 of the Revised 508 Standards includes a listing of standards incorporated by reference that shall apply to ICT Scoping Requirements and where referenced in the law. See Exhibit 2.30.1-1 Resource, Revised 508 Standards for a listing of the Referenced Standards.

The acquisition life cycle supports the IRS mission by providing processes to procure, validate and deploy accessible ICT. The process helps ensure IRS purchase the most conforming products and services that meet business needs. The acquisition insertion point ensures accessibility needs are identified and addressed through every phase of the IT life cycle.

The acquisition life cycle is broken down between pre-award and post-award phases.

In compliance with the FEA, EA sets enterprise technology direction by translating business priorities into an effective enterprise technical framework, setting architecture guidance and establishing technology standards.

Software purchases and major version upgrades purchased or intended for use (including cloud services, technical demonstrations, pilots and prototypes) are required to be approved by the Information Technology Change Control Board (IT CCB) through the EA ESP CR process and be listed in the ESP. The ESP is the authoritative repository to manage system software versions authorized for use within the enterprise (versions are not provided for cloud-based products or managed services).

Effective March 23, 2020, the EA ESP CR Process established the inclusion of limited Section 508 conformance and risk assessment for ICT submissions.

Accessibility is required to be incorporated in the design and development phase of the software development life cycle. Two key areas of consideration are:

Projects in the ELC are responsible for incorporating Section 508 requirements and should utilize the ELC artifacts to understand compliance and mitigate risk(s). Projects are required to provide an Accessibility Compliance Mitigation Package (ACMP) and should follow the guidance and instructions provided in Exhibit 2.30.1-1 Resources, Section 508 in the Enterprise Life Cycle.

Projects that are not formally coached by the ELC Office are responsible for applying and documenting Section 508 at the appropriate insertion points, including testing, risk identification and mitigation.

Stakeholders should ensure that artifacts are developed, completed and identified risks are mitigated prior to becoming operational. Stakeholders not following the ELC are responsible for applying Section 508 at the appropriate insertion points, including testing (see IRM 2.30.1.6.4 Testing and Integration).

Integration activities (projects, programs and other technical activities / initiatives) that require use of ICT are expected to execute Section 508 testing before integration into development and production environments to validate conformance.

The EDI Civil Rights Unit processes all taxpayer complaints of discrimination, including Sections 504 and 508 complaints. Complaints can be received by any BU, but complaints from taxpayers alleging a civil rights violation regarding Section 508 should be filed directly with or forwarded to the EDI Civil Rights Unit.

On behalf of IRS, EDI adheres to the Treasury mandated policy for processing complaints of noncompliance related to accessibility of ICT in programs or activities. IRS will administer the procedures established for processing Section 504 federally conducted complaints found at 31 CFR Part 17.170. To file a Civil Rights complaint, follow the instructions listed for Protecting Taxpayer Civil Rights.

EDI reviews employee complaints through the traditional EEO complaint or reasonable accommodation process. The EEO complaint process affords the employee 45 days from the date of discovery to file a complaint. Employees may participate in the reasonable accommodation process at any time. Internal complaints can be submitted at the email address *EEO@IRS.gov.