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Business Tax Provisions that Benefit Persons with Disabilities, June 28, 2005 1 (June 28, 2005)

handle is hein.tera/crstax0031 and id is 1 raw text is: Order Code RS21006 Updated June 28, 2005 CRS Report for Congress Received through the CRS Web Business Tax Provisions That Benefit Persons with Disabilities Pamela J. Jackson Analyst in Public Sector Economics Government and Finance Division 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. 1U.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.pdfl, visited May 26, 2005. Congressional Research Service oe The Library of Congress

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