Business Tax Provisions That Benefit Persons with Disabilities (CRS Report for Congress)
| Release Date |
Revised June 28, 2005 |
| Report Number |
RS21006 |
| Report Type |
Report |
| Authors |
Louis Alan Talley and Pamela J. Jackson, Government and Finance Division |
| Source Agency |
Congressional Research Service |
| Older Revisions |
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Summary:
This report describes tax provisions designed to either help businesses in making their facilities
available to the disabled or to promote the hiring of disabled persons. Federal tax law provides four
Internal Revenue Code provisions of special significance to disabled individuals. The first three
provisions discussed in this report are employer based: the work opportunity tax credit, the
deduction for architectural and transportation barrier removal, and the tax credit for public
accommodations expenditures for disabled individuals. A fourth provision, a deduction for
employee business expenses, is available to a disabled employee. Analysis of the tax provisions
suggests that few corporate and individual taxpayers use the tax provisions designed to encourage
the hiring, retention, and accommodation of disabled workers. (1)
For additional information on tax provisions available to disabled taxpayers see the Internal
Revenue Service's publication 907, entitled Tax Highlights for Persons with
Disabilities . (2)
This report will be updated in future years to reflect statutory changes.
1. U.S. General Accounting Office, Business Tax
Incentives: Incentives to Employ Workers with Disabilities Receive Limited Use and Have
an Uncertain Impact , GAO report GAO-03-39 (Washington: December 11, 2002);
http://www.gao.gov/atext/d0339.txt , visited May 24, 2005.
2. U.S. Dept. of the Treasury, Internal Revenue Service, Tax Highlights for
Persons with Disabilities, Publication 907 (Washington:
2003); http://www.irs.gov/pub/irs-pdf/p907.pdf , visited May 26, 2005.
