Federal Incentives
We welcome Attorney Jill Fisher, Esquire, as an expert contributor on compliance issues. Read this article in the July 2009 Counterpoint, the Official Publication of the Pennsylvania Defense Institute "ADA Amendments Act - What you NEED to know!" written by leading experts Janet Fiore, CEO and Jill Fisher, Esquire.
Teleseminars on Disability, Diversity, and the Changing Workforce. One hour of learning that can change the way that you think.
Jackie Pickering, CRC offers her insight on the impact of healthcare consolidation trends to those managing disability claims in her current installment of Occupational Alert: Nursing Trends.
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- American Recovery and Reinvestment Act of 2009
- Work Opportunity Tax Credit
- Disabled Tax Credit
- Architectural and Transportation Barrier Removal
- Home Modifications
- Impairment and Related Work Expenses
- Medical Expenditures
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Disabled Tax Credit
(Title 26, IRS Code, Section 44). This tax credit is available to "eligible small businesses" in the amount of 50 percent of "eligible access expenditures" that exceed $250, but do not exceed $10,250 for a taxable year. A business may take the credit each year that it makes an eligible access expenditure.
Eligible small businesses are those businesses with either $1 million or less in gross receipts for the preceding tax year; or 30 or fewer full time employees during the preceding tax year.
Eligible access expenditures are amounts paid or incurred by an eligible small business for the purpose of enabling the business to comply with the applicable requirements of the ADA. These include amounts paid or incurred to:
- remove architectural, communication, physical, or transportation barriers that prevent a business from being accessible to, or usable by, individuals with disabilities,
- provide qualified readers, taped texts, and other effective methods of making materials accessible to people with visual impairments,
- provide qualified interpreters or other effective methods of making orally delivered materials available to individuals with hearing impairments,
- acquire or modify equipment or devices for individuals with disabilities, or
- provide other similar services, modifications, materials, or equipment.
Expenditures that are not necessary to accomplish the above purposes are not eligible. Expenses in connection with new construction are not eligible. "Disability" has the same meaning as it does in the ADA. To be eligible for the tax credit, barrier removals or the provision of services, modifications, materials, or equipment must meet technical standards of the ADA Accessibility Guidelines. These standards are incorporated in Department of Justice regulations implementing Title III of the ADA (28 CFR part 36; 56 CFR 35544, July 26, 1991).
Form 8826 - Disabled Access Credit
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