2010 ADA Standards for Accessible Design Pocket Guide
1009.2.6 Footrests and Armrests.
Footrests shall be provided and shall move with the seat. If provided, the armrest positioned opposite the water shall be removable or shall fold clear of the seat when the seat is in the raised (load) position.
EXCEPTION: Footrests shall not be required on pool lifts provided in spas.