The U.S. Department of Transportation enforces regulations governing transit, which includes ensuring that recipients of federal aid and state and local entities responsible for roadways and pedestrian facilities do not discriminate on the basis of disability in highway transportation programs or activities. The department also issues guidance to transit agencies on how to comply with the ADA to ensure that public transit vehicles and facilities are accessible.
Level AA is a little more significant, and makes sites accessible to people with a wider range of disabilities, including the most common barriers to use. It won't impact the look and feel of the site as much as Level AAA compliance, though it does include guidance on color contrast and error identification. Most businesses should be aiming for Level AA conformity, and it appears to reflect the level of accessibility the DOJ expects. 
Aloha Tatiana! I wish your questions had straightforward easy answers – and if you are government funded it kind of is. (See here: https://www.ada.gov/websites2_prnt.pdf) if you are not government funded, this is something that is currently being debated in the legal system. That being said, the WCAG 2.0 guidelines are a good set of guidelines to help protect yourself if you feel you should. (You can see more on WCAG here: https://www.yokoco.com/find-out-how-to-make-your-website-compliant/)
Many government services and activities are also provided on websites because the public is able to participate in them at any time of day and without the assistance of government personnel. Many government websites offer a low cost, quick, and convenient way of filing tax returns, paying bills, renewing licenses, signing up for programs, applying for permits or funding, submitting job applications, and performing a wide variety of other activities.
"III-3.6000 Retaliation or coercion. Individuals who exercise their rights under the ADA, or assist others in exercising their rights, are protected from retaliation. The prohibition against retaliation or coercion applies broadly to any individual or entity that seeks to prevent an individual from exercising his or her rights or to retaliate against him or her for having exercised those rights ... Any form of retaliation or coercion, including threats, intimidation, or interference, is prohibited if it is intended to interfere."
I am passionate and dedicated designer tackling complex problems and finding creative solutions. I use language & content strategy to make design solutions that are intuitive, trusted, and easy to use. I put the users of my solution at the center of every decision I take. I have 5+ years of commercial projects experience at Ukrainian IT companies and 4 years at Upwork freelancer platform (projects with small budgets). Now I live in NYC area.

While legal considerations might be your biggest worry, making your site more accessible is simply good customer service. More than 39 million Americans are blind and another 246 million have "low vision," Another one million are deaf in the U.S. Add to that people with mobility issues that prevent them from using their hands and that's a huge portion of the country's buying power.
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