Tax Credits and Deductions for Barrier Removal

Tax breaks are available for hiring persons with disabilities and for making improvements to facilities making them accessible to persons with disabilities. Incidentally, many of the accessibility changes make it easier for employees and customers with disabilities to do their job or conduct business. Consider these tax advantages:

Disabled Tax Credit (Title 26, IRS, Section 44)

The Disabled Tax Credit is specifically geared to eligible small business for meeting increased expenses incurred in complying with the ADA. To qualify, a business must have fewer than 30 employees or a gross yearly income of less than $1 million. The allowable amount of tax credit is equal to 50 percent of the expenditures in excess of $250, but not more than $10,250. In other words, the maximum that can be claimed in any tax year under this provision is $5,125.
 
Eligible expenditures may include removing architectural, communication, or transportation barriers, providing qualified readers, taped texts, interpreters, the myriad of technical assistive devices, and offsetting the purchase or modification of equipment and devices for individuals with disabilities.

Architectural and Transportation Barrier Removal Tax Deduction
(Title 26, IRS, Section 190)

Any private business may claim up to $15,000 per tax year for making its premises or public transportation vehicles more accessible to persons with disabilities or the elderly. Eligible expenditures may include installing ramps, widening doorways, modifying restrooms, or equipping a shuttle van with a lift.
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