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Benefits to employers -

Tax Benefits for Employers

Potential Benefits to Employers

Did you know there are federal tax benefits in the form of credits and deductions for businesses that accommodate individuals with disabilities?

Disabled Access Credit

The Disabled Access Credit provides a non-refundable credit for small businesses that incur expenditures for the purpose of providing access to people with disabilities. An eligible small business is one that earned $1 million or less or had no more than 30 full time employees in the previous year; the credit may be taken each and every year access expenditures are incured. Refer to Form 8826, Disabled Access Credit (PDF), for information about eligible expenditures.

Architectural Barrier Removal Tax Deduction

The Architectural Barrier Removal Tax Deduction encourages businesses of any size to remove architectural and transportation barriers to the mobility of persons with disabilities and the elderly. Businesses may claim a deduction of up to $15,000 a year for qualified expenses for items that normally must be capitalized. Businesses claim the deduction by listing it as a separate expense on their income tax return.

Also, businesses may use the Disabled Tax Credit and the architectural/transportation tax deduction together in the same tax year, if the expenses meet the requirements of both sections. To use both, the deduction is equal to the difference between the total expenditures and the amount of the credit claimed.

Work Opportunity Credit

The Work Opportunity Credit provides employers incentives to hire qualified individuals from these target groups.  The maximum tax credit ranges from $1,200 to $9,600, depending on the employee hired and the length of employment. The credit is available to employers for hiring individuals from certain target groups who have consistently faced significant barriers to employment. This includes people with disabilities and veterans.

More Information

Visit the Internal Revenue Service Web site for more information and be sure to talk to your accountant about the tax benefits of hiring a person with a disability.


U. S. Census Bureau tells us -

About 27.2 percent of Americans in 2014 said they had a disability according to a report released by the U.S. Census Bureau.

For more information

For more information contact Georgetta Stevens, Vice President, Corporate Operations for Mountain State at 304-525-3324 or by email

Mountain State Centers for Independent Living