Are there any tax credits that can assist an employer with the costs assistive technology?
o ADA Small Business Tax Credit (Title 26, Internal Revenue Code, section 190): Businesses with 30 or fewer employees or $1,000,000 or less per year in total revenue can receive a tax credit for the cost of accommodations provided to an employee with a disability. This credit covers 50% of eligible expenditures up to $10,000 (maximum credit per year of $5,000). o WOTC & WtW Tax Credits: Although not directly connected to accommodations, any employer can use these tax credits to help offset costs of assistive technology, equipment, or accommodations for a person with a disability. ? Work Opportunity Tax Credit (WOTC) – is available to employers for hiring individuals from economically disadvantaged backgrounds. Employers can receive a tax credit of up to $2,400 per individual hired. Many people with disabilities meet the criteria for WOTC, including all recipients of Supplemental Security Income (SSI) and all clients of state Vocational Rehabilitation agencies. ? Welfare-to-Work Tax Cre
