This document maps Section 508 Standards for Electronic and Information Technology, Subpart B – Technical Standards, Section 1194.22 (Web Criteria) into the Success Criteria and Sufficient Techniques for the Web Content Accessibility Guidelines 2.0. The basic factor that links the two standards is user need. The needs identified by the Section 508 Criteria must be satisfied by all web content or web technologies in order to satisfy Section 508. The threshold of satisfaction will be the equally effective access test required by Section 504, the nondiscrimination section of the Federal Rehabilitation Act (1973). Equally effective access to a document is access that enables equal timeliness and equal quality in a perceptual and operational mode that meets the user’s needs. Any lower threshold requires additional accommodation for the hosting organization.

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http://www.csulb.edu/~wed/public/EqEffAcc/508toWCAG2.html