2010 ADA Standards for Accessible Design Pocket Guide
804.3.1 Clear Floor or Ground Space.
A clear floor space complying with 305 positioned for a forward approach shall be provided. The clear floor or ground space shall be centered on the kitchen work surface and shall provide knee and toe clearance complying with 306. [S.H. 9.2.2(7)]
EXCEPTION: Cabinetry shall be permitted under the kitchen work surface provided that all of the following conditions are met:
(a) the cabinetry can be removed without removal or replacement of the kitchen work surface;
(b) the finish floor extends under the cabinetry; and
(c) the walls behind and surrounding the cabinetry are finished.