You could do this: Restaurants would be eligible for a tax credit against earnings if they can show themselves to be accessible. The tax credit part would hopef

You could do this: Restaurants would be eligible for a tax credit against earnings if they can show themselves to be accessible. The tax credit part would hopefully prevent abuse by businesses, and also make it so that only restaurants that are able to implement this efficiently would do it. Simply raise the tax credit until a sufficient number of restaurants take the carrot. You might have to do something to ensure sufficient geographic distribution.