The Taxing Business of AT

* This article is compiled with the information published by the Office of Disability Employment Policy, Department of Labor

Tax time is fast approaching and, for many, that means hours of deductions and credits and numbers and forms. Below are three great tax incentives available to "help employers cover the cost of accommodations for employees with disabilities and to make their places of business accessible for employees and/or customers with disabilities" ("Tax Incentives for Business," The Office of Disability Employment Policy).

SMALL BUSINESS TAX CREDIT: IRS CODE SECTION 44, DISABLED ACCESS CREDIT
The Small Business Tax Credit allows businesses to take an annual tax credit for making their business accessible to persons with disabilities. To be eligible, the business must, in the previous year, have earned a maximum of $1million in revenue or had 30 or fewer full-time employees. The credit can be used to offset such costs as

• Sign language interpreters for employees or customers who have hearing impairments;
• Readers for employees or customers who have visual impairments;
• The purchase of adaptive equipment or the modification of equipment;
• The production of print materials in alternate formats (e.g., Braille, audio tape, large print);
• The removal of architectural barriers in buildings or vehicles.

• Providing accessible parking spaces, ramps and curb cuts;
• Providing telephones, water fountains, and restrooms which are accessible to persons using wheelchairs;
• Making walkways at least 48 inches wide.

• Having a physical or mental disability resulting in a hindrance to employment and
• Referred to an employer upon completion of or while receiving rehabilitative services, pursuant to the Vocational Rehabilitation Act of 1973, as amended.
• To file for this credit, the employer must complete and submit the IRS Form 8850, as well as the Pre-Screening Notice, and Certification Request for the Work Opportunity and Welfare-to-Work Credits.