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. 
DOJ’s September 25 response did not do what the members asked, but it did provide some helpful guidance and invited Congress to take legislative action to address the exploding website accessibility litigation landscape. DOJ first said it was “evaluating whether promulgating specific web accessibility standards through regulations is necessary and appropriate to ensure compliance with the ADA.” (This is helpful – to at least know this issue has not fallen totally off DOJ’s radar.) It continued:

The words in the tag should be more than a description. They should provide a text equivalent of the image. In other words, the tag should include the same meaningful information that other users obtain by looking at the image. In the example of the mayor’s picture, adding an “alt” tag with the words “Photograph of Mayor Jane Smith” provides a meaningful description.
Federal law isn't the only consideration for businesses. Additionally, each state interprets the law differently. Consider the case against Netflix in 2012. Lawsuits were brought in federal court in Massachusetts and California. Netflix was accused of violating the ADA by not offering "closed captioning" options for its Internet streamed movies. Illustrating the complexity of this issue, the courts reached completely opposite decisions. Massachusetts held that Netflix must comply with the ADA, while the California court found that Netflix did not fall under the ADA's definition of "public accommodation."
WordPress themes designed with accessibility in mind tend to be easier to use and clearer to navigate than their contemporaries. While you may have specific goals in mind like ADA compliance or WCAG 2.0 standards to pass, rest assured that you won’t have to sacrifice on design quality. You’ll likely find a theme with a higher standard of design by searching for templates with these requirements.

Legal precedent is changing, and ADA compliance related lawsuits are becoming more successful, and the courts are seeing more of them as a result. Title III of the Americans with Disabilities Act pertains to private sector businesses. Lately, those protections are more frequently expanding into digital territory as web and mobile applications become more necessary in our day-to-day lives.

In a society in which business is increasingly conducted online, excluding businesses that sell services through the Internet from the ADA would ‘run afoul of the purposes of the ADA’” in that it would prevent “‘individuals with disabilities [from] fully enjoy[ing] the goods, services, privileges, and advantages, available indiscriminately to other members of the general public.
All public-facing websites should evaluate and consider compliance with ADA laws related to their industry. That is, your website should aim to be accessible to users with a disability. Failure to comply with this requirement can lead to potential legal issues and challenges, particularly in some industries. Fortunately for WordPress site owners, there are at least a dozen plug-ins specially designed to help you achieve greater measures of ADA compliance with minimal costs and work involved. The following are five options to consider to make your WordPress website ADA compliant.
Poorly designed websites can create unnecessary barriers for people with disabilities, just as poorly designed buildings prevent some people with disabilities from entering. Access problems often occur because website designers mistakenly assume that everyone sees and accesses a webpage in the same way. This mistaken assumption can frustrate assistive technologies and their users. Accessible website design recognizes these differences and does not require people to see, hear, or use a standard mouse in order to access the information and services provided.

The Department of Justice (DOJ) has specifically stated in rulings that websites should be designed so they are accessible to individuals who have vision, hearing, and physical disabilities. There’s a growing body of case law where the DOJ required companies to provide an ADA compliant website and levied hefty penalties when sites failed to measure up.
This particular lawsuit amounted to nothing more than a shakedown for cash, as the current laws would make it difficult to win the suit in court (more about this later) but it prompted me to dive deeper into the issue of ADA compliance. Through my research, I discovered there are some new laws on the horizon that could make ADA compliance mandatory, which means web designers and digital marketers need to know how to prepare.
You may have installed a ramp, increased the width of your door frames, or made other accommodations to ensure that your physical premises are accessible to all. The requirement for equal access used to only apply to physical locations and storefronts, but now the government is actively ensuring that the requirements for ADA accessibility include online properties such as websites and mobile apps.
The Department is evaluating whether promulgating regulations about the accessibility of Web information and services are necessary and appropriate. Such an evaluation will be informed by an additional review of data and further analysis. The Department will continue to assess whether specific technical standards are necessary and appropriate to assist covered entities with complying with the ADA.
Videos need to incorporate features that make them accessible to everyone. Provide audio descriptions of images (including changes in setting, gestures, and other details) to make videos accessible to people who are blind or have low vision. Provide text captions synchronized with the video images to make videos and audio tracks accessible to people who are deaf or hard of hearing.

This plugin has been very useful in creating a fully ADA compliant site. Not only is it cheaper than most plugins, it encourages you as you work on the site. Letting you know what needs changed, and how far you have left to go. There's been a few issues' I've noticed with the builder "Themify", in the scanning. But whatever the issue is, most of the time the plugin creator has been very helpful in resolving these issues. The creator of the plugin responds within about 3 hours or less whenever you email. Most the time it's less than 30 minutes depending on the issue. Very glad to have such great support for the plugin. I highly recommend any business that is looking for building a ADA Compliant site, to use this plugin as it has done a great job for websites I use, and it's got a great price tag! It's well worth the price, and the additional features it gives to show you the definition of what each error is, is very useful.

Absent the adoption of specific technical requirements for websites through rulemaking, public accommodations have flexibility in how to comply with the ADA’s general requirements of nondiscrimination and effective communication. Accordingly, noncompliance with a voluntary technical standard for website accessibility does not necessarily indicate noncompliance with the ADA.

All of that was well and good in 1990, when the then-nascent Internet was not the ubiquitous presence in the lives of Americans that it is today. For example, retail shopping in-person at a mall in 1990 was booming, unlike today where online shopping has completely changed the game for retailers. As time and technologies evolved however, the Department of Justice (DOJ), the entity charged with enforcing the ADA, hinted but never definitively stated that Title III may indeed be applicable to websites.
The Americans with Disabilities Act (ADA) was first passed in 1990. Twenty years later, the US Department of Justice released an update called the 2010 ADA Standards for Accessible Design. These standards cover the design of physical spaces and have been interpreted to include web locations as well, so it can be difficult for the would-be accessible website designer to use them.
In January of 2017 the federal government moved forward with the adoption of WCAG 2.0 AA as the standard for federal agency sites, leading many in the accessibility community to believe that a full adoption of the WCAG 2.0 Level AA standards by the DOJ for websites both public and private would be forthcoming. As of the writing of this post, that has neither occurred nor been added to the DOJ’s agenda, likely due to the installation of a new administration and other legislative priorities.
According to the DOJ, “Being unable to access websites puts individuals with disabilities at a great disadvantage in today’s society.” With these words in mind, the DOJ has rapidly adopted the role of web accessibility enforcer. A failure to make digital content, including websites, accessible to all individuals regardless of their emotional, physical, or mental disabilities, can result in hefty fines and class action lawsuits. In short, the DOJ is dedicated to making sure that individuals with disabilities have the same equal access to the benefits that are available online. Creating equal access is only possible if organizations a) understand the requirements of web accessibility, b) know that web accessibility is an obligation under the ADA, and c) make web accessibility a priority. The value that awaits when organizations adhere to digital accessibility laws can be measured in more than dollars and cents.

The words in the tag should be more than a description. They should provide a text equivalent of the image. In other words, the tag should include the same meaningful information that other users obtain by looking at the image. In the example of the mayor’s picture, adding an “alt” tag with the words “Photograph of Mayor Jane Smith” provides a meaningful description.