We are here to help connect you with the resources your company will need in order to make the process of working with a blind or visually impaired employee painless and efficient. Federal tax incentives and other agencies are at your fingertips to assist with the cost and logistics of ADA compliance.

Tax Incentives

Three federal tax incentives are available that may help employers cover the cost of accommodations and workplace accessibility.

1. The Small Business Tax Credit (IRS Code, Section 44) Disabled Access Credit

The Disabled Access Credit allows small businesses to take an annual tax credit for making their businesses accessible to people with disabilities. A business that for the previous tax year had either revenues of $1,000,000 or less or 30 or fewer full-time workers may take advantage of this credit.

The credit is available every year and can be used for a variety of costs, including accommodations for individuals who are blind or visually impaired, such as:

• Readers
• The purchase of adaptive equipment or the modification of equipment
• The production of print materials in Braille, audiotape, or large print
• The amount of the tax credit is equal to 50% of the eligible access expenditures in a year that exceed $250 but are not more than $10,250; thus, the maximum allowable credit is $5,000.

To take advantage of this tax credit, you must attach IRS form 8826 to your tax return.

2. Work Opportunity Tax Credit (WOTC)

Employers may claim a tax credit of up to 35% of the first $6,000, or up to $2,400 in wages paid during the first 12 months for each new hire when they hire individuals from groups that are considered to face barriers to employment, including individuals with disabilities.

If you wish to take advantage of this tax credit, it is important to begin the process on or before an individual’s first day of employment in order to properly verify and document an individual’s disability status with the state. Completed forms must be postmarked within 28 days of the date the applicant begins work to be considered. Late requests will be denied, and the form cannot be submitted by fax or email. DWD can be reached at:

WOTC Program Coordinator
Indiana Department of Workforce Development
WOTC – SE311
10 N Senate Avenue
Indianapolis, IN 46204
Phone: 317-232-7746
Fax: (F) 317-233-2679

Additional information can also be found on the American Foundation for the Blind (AFB) website at http://www.afb.org under Information for Employers.

www.afb.org

3. The Architectural/Transportation Tax Deduction (IRS Code, Section 190)

This credit allows a business of any size to expense up to $15,000 per year for “qualified architectural and transportation barrier removal expenses.” In addition to improving wheelchair accessibility, this credit can also help businesses to remove physical barriers for people who are blind or visually impaired, for example, by adding Braille and large print signage. To take advantage of this credit, the IRS suggests that you claim the deduction on your income tax return (partnership return for partnerships) for the tax year the expenses were paid or incurred, identifying the deduction as a separate item. If you make this election, you must maintain adequate records to support your deduction.

For up-to-date information about these and other tax incentives, please visit www.irs.gov or contact your local IRS office at 1-800-829-4933.

Resources

ADA Information Site
www.ada.gov
(800) 514-0301

This site addresses questions and answers about the many legal ramifications of the ADA , including standards for accessible design, the ADA mediation process, and helpful information for small businesses considering working with employees with disabilities.

American Foundation for the Blind (AFB)
www.afb.org
American Foundation for the Blind (AFB)

AFB offers a wealth of information about blindness and visual impairments as well as detailed resources for employers and visually impaired employees.

DBTAC: Great Lakes ADA Technical Assistance Center
www.adagreatlakes.org
(800) 949-4232

This service provides information, materials, technical assistance and training on the ADA . They serve both people with disabilities and employers.

Equal Employment Opportunity Commission
www.eeoc.gov
(800) 669-4000 (info) or (800) 669-3362 (materials)

The EEOC provides regulations, technical manuals, and other information relating to employment requirements under the ADA.

Indiana Division of Disability & Rehabilitative Services (DDRS)
www.in.gov/fssa/2328.htm
(800) 233-4454

The Office of Vocational Rehabilitation (VR) is a Bureau of Rehabilitative Services and helps individuals with disabilities prepare for and find employment and can assist employers with paying for accommodations and understanding tax incentives.

Job Accommodation Network
www.jan.wvu.edu
(800) 526-7234

A service of the President’s Committee on Employment of People with Disabilities, JAN is a consulting service providing information and concise examples of simple ways to accommodate people with disabilities on the job.

National Federation of the Blind (NFB)
www.nfb.org
(410) 659-9314

The NFB works to educate all people about the abilities and talents of individuals who are blind to eliminate discrimination and further their integration in society.

Please consult your tax advisor for credits or deductions which may be available to you or your specific business, as it may relate to information presented in this website.