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ADA Tax Breaks

May 6, 1999
Related Topics: Disabilities, Finance/Taxes, Featured Article
Did you know that several federal tax incentives are available to eligible small businesses to help offset the cost of making accommodations and otherwise complying with the ADA? Here are three:

1. Disabled Access Tax Credit
(Internal Revenue Code, Section 44)—a tax credit in the amount of 50 percent of "eligible access expenditures" that exceed $250 but do not exceed $10,250 for a taxable year is available to "eligible small businesses" (those with either 30 or fewer full-time employees or $1 million or less in gross receipts for the preceding tax year).

2. Tax Deduction for Architectural and Transportation Barrier Removal
(Internal Revenue Code, Section 190)—any business may take a full tax deduction, up to $15,000 per year, for expenses of removing specified architectural or transportation barriers. Eligible small businesses may take both the tax credit (above) and the tax deduction.

3. Work Opportunity Tax Credit
(Internal Revenue Code, Section 51)—the Work Opportunity Tax Credit (WOTC) provides a tax credit for employers who hire individuals who are "vocational rehabilitation referrals." Local employment agencies will certify that a person meets this definition.

For more information, contact the IRS at 800/829-1040 or, for WOTC information, check out the Department of Labor's information at


Source: Equal Employment Opportunity Commission, Washington, D.C. March 22, 1999.

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