Federal Incentives

We welcome Attorney Jill Fisher, Esquire, as an expert contributor on compliance issues. Read this article in the July 2009 Counterpoint, the Official Publication of the Pennsylvania Defense Institute "ADA Amendments Act - What you NEED to know!" written by leading experts Janet Fiore, CEO and Jill Fisher, Esquire.

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Tax Deduction to Remove Architectural and Transportation Barriers to People with Disabilities and Elderly Individuals

(Title 26, IRS Code, section 190). Businesses may deduct up to $15,000 of the costs incurred each year for "qualified architectural and transportation barrier removal expenses." Expenditures to make a facility or public transportation vehicle owned or leased in connection with a trade or business more accessible to, and usable by, individuals who are handicapped or elderly are eligible for the deduction.

The definition of a "handicapped individual" is similar to the ADA definition of an "individual with a disability." To be eligible for this deduction, modifications must meet the requirements of standards established by IRS regulations implementing this section.

 

thumbnail of Tax Incentives for Improving Accessibility

ADA Fact Sheet - Tax Incentives for Improving Accessibility

thumbnail of publication 524 credit for the elderly or the disabled PDF

Publication 524 - Credit for the Elderly or the Disabled

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Publication 535 - Business Expenses

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