If posted on an accessible website, tax forms need to be available to people with disabilities in an accessible format on the same terms that they are available to other members of the public – 24 hours a day, seven days a week, without cost, inconvenience, or delay. A staffed telephone line that sent copies of tax forms to callers through the mail would not provide equal access to people with disabilities because of the delay involved in mailing the forms.
The Supreme Court decided under Title II of the ADA that mental illness is a form of disability and therefore covered under the ADA, and that unjustified institutional isolation of a person with a disability is a form of discrimination because it "...perpetuates unwarranted assumptions that persons so isolated are incapable or unworthy of participating in community life." The court added, "Confinement in an institution severely diminishes the everyday life activities of individuals, including family relations, social contacts, work options, economic independence, educational advancement, and cultural enrichment."
It makes sense that everyone should have equal access to websites and online properties.  The Internet has become an integral part of our lives, where we go to shop, learn, do our banking, and socialize. The DOJ hasn’t determined what the final set of regulations for ADA compliant websites will be yet, but there are established guidelines and standards of accessibility that can be viewed on the ADA website. Once a website meets these accessibility standards it qualifies as ADA compliant.
I know there may have been concerns that the ADA may be too vague or too costly, or may lead endlessly to litigation. But I want to reassure you right now that my administration and the United States Congress have carefully crafted this Act. We've all been determined to ensure that it gives flexibility, particularly in terms of the timetable of implementation; and we've been committed to containing the costs that may be incurred.... Let the shameful wall of exclusion finally come tumbling down.[41]

Title II of the ADA prohibits discrimination against qualified individuals with disabilities in all programs, activities, and services of public entities. It applies to all state and local governments, their departments and agencies, and any other instrumentalities or special purpose districts of state or local governments. It clarifies the requirements of section 504 of the Rehabilitation Act of 1973, as amended, for public transportation systems that receive federal financial assistance, and extends coverage to all public entities that provide public transportation, whether or not they receive federal financial assistance. It establishes detailed standards for the operation of public transit systems, including commuter and intercity rail (e.g., AMTRAK).
Talk to your web designer about other techniques that will make your site more user-friendly for people with disabilities. Worried that’s not in your budget? Consider the fact that DOJ fines start at $75,000. And it's still yet to be determined if a non-compliant website is liable for one fine or will be charge per page for each violation. As the recent lawsuits illustrate, though, settlements quickly add up into the millions.