EXPANDING YOUR MARKET

A woman in a wheelchair shops for clothes, ADA business connection logo
More than fifty million Americans with disabilities make up a huge, nearly untapped market for businesses of all types and sizes. To help businesses welcome customers with disabilities, the IRS offers two tax incentives to remove access barriers.

Tax Credit
Small businesses with 30 or fewer employees or total revenues of $1 million or less can use the Disabled Access Credit (Internal Revenue Code, Section 44). Eligible small businesses may take a credit of up to $5,000 (half of eligible expenses up to $10,250, with no credit for the first $250) to offset their costs for access, including barrier removal from their facilities (e.g., widening a doorway, installing a ramp), provision of accessibility services (e.g., sign language interpreters), provision of printed material in alternate formats (e.g., large-print, audio, Braille), and provision or modification of equipment.

Tax Incentives Forms and Publications
Visit the Internal Revenue Service website at www.irs.gov or call
800-829-3676 (voice); 800-829-4059 (TTY) to order the necessary business forms and publications: Form 8826 (Disabled Access Credit) andPublication 535 “Business Expenses” (tax deduction).

Tax Deduction
Businesses of all sizes may take advantage of this tax deduction. Under Internal Revenue Code, Section 190, businesses can take a business expense deduction of up to $15,000 per year for costs of removing barriers in facilities or vehicles.

For more information, go to http://www.ada.gov/taxincent.htm