Employers should check with their accountants or tax advisors to determine eligibility for these incentives or visit the Internal Revenue Service website (https://www.irs.gov/) for more information. According to the US Equal Opportunity Employment Commission, the Internal Revenue Code includes several provisions aimed at making businesses more accessible to people with disabilities:
Small Business Tax Credit (Internal Revenue Code Section 44: Disabled Access Credit)
Small businesses with either $1,000,000 or less in revenue or 30 or fewer full-time employees may take a tax credit of up to $5,000 annually for the cost of providing reasonable accommodations such as sign language interpreters, readers, materials in alternative format (such as Braille or large print), the purchase of adaptive equipment, the modification of existing equipment, or the removal of architectural barriers. See IRS Publication 535 and Form 8826.
Work Opportunity Tax Credit (Internal Revenue Code Section 51)
Employers who hire certain targeted low-income groups, including individuals referred from vocational rehabilitation agencies and individuals receiving Supplemental Security Income (SSI) may be eligible for an annual tax credit of up to $2,400 for each qualifying employee who works at least 400 hours during the tax year. Additionally, a maximum credit of $1,200 may be available for each qualifying summer student employee. See IRS Form 5884, Form 3800, and Form 8850.
Architectural/Transportation Tax Deduction (Internal Revenue Code Section 190 Barrier Removal)
This annual deduction of up to $15,000 is available to businesses of any size for the costs of removing barriers for people with disabilities, including the following: providing accessible parking spaces, ramps, and curb cuts; providing wheelchair-accessible telephones, water fountains, and restrooms; making walkways at least 48 inches wide; and making entrances accessible. See IRS Publication 535.
Businesses accommodating persons with disabilities may qualify for some of the following tax credits and deductions. More detailed information may be found in the IRS publications referenced.
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