Tagged PDF
A PDF with a hidden structure of headings, lists, tables, and alt text that lets a screen reader read it in order.
A tagged PDF carries a structure tree, much like the HTML of a web page, that tells assistive technology what each part of the document is: a heading, a paragraph, a list item, a table cell, an image with alt text. Without tags, a screen reader gets a stream of text in whatever order the file happens to store it, or nothing at all for a scanned image.
Office software can usually tag a PDF on export if the source document uses real headings and lists; the result then needs checking and fixing in a PDF editor. Laws that cover documents, such as Section 508, apply here. Where a PDF is hard to make accessible, publishing the same content as a web page is often the better answer.
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