Disability Accommodation Toolkit for Employers

The DOL’s Office of Disability Employment Policy recently rolled out an online toolkit containing discussion guides and answers to frequently asked questions.  The toolkit includes a module designed to help employers understand the ins-and-outs of hiring and accommodating disabled employees.  You can find the employer toolkit here (scroll down & open each section, there are resources under each question/heading).

Of note is the information about IRS Code section 44’s Small Business Disabled Access Credit.  The annual credit allows small businesses (those with $1 million or less in revenue and 30 or fewer full-time employees) to subtract 50% of any eligible expenditures, between $250 and $10,250, for a maximum benefit of $5,000, from their total tax liability.

To be eligible, expenses must be paid or incurred on efforts to comply with the requirements of the Americans with Disabilities Act.  Examples of eligible expenditures include:

  • sign language interpreters for employees or customers who have hearing impairments;
  • readers for employees or customers who have visual impairments;
  • the purchase of adaptive equipment or the modification of equipment;
  • the production of print materials in accessible formats (e.g., Braille, audio tape, large print);
  • the removal of barriers, in buildings or vehicles, which prevent a business from being accessible to, or usable by, individuals with disabilities; and
  • fees for consulting services (under certain circumstances.)

(Use the link above to obtain more information on the credit, including additional information about another deduction, the Architectural/Transportation Tax Deduction for Barrier Removal under IRS Code section 190.)

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