Business Tax Incentives

If you own or operate a business, you should be aware of three tax incentives for helping persons with disabilities. They are:

• Deduction for costs of removing barriers to the disabled and the elderly--This is a deduction you can take for making your facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. See chapter 8 in Publication 535, Business Expenses.
• Disabled access credit--This is a tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. The expenses must be to enable the eligible small business to comply with the Americans with Disabilities Act of 1990. See the instructions for Form 8826, Disabled Access Credit, for more information.
• Work opportunity credit--This is a tax credit for businesses that hire individuals from certain targeted groups. One targeted group consists of vocational rehabilitation referrals. These are individuals who have a physical or mental disability that results in a substantial handicap to employment. See Publication 334, Tax Guide for Small Business, and the instructions for Form 5884, Work Opportunity Credit, for more information.

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