Disability Employment 101

August 2007

U.S. Department of Education

Office of Special Education and

Rehabilitative Services
This document contains contact addresses and Web sites for information created and maintained by other public and 

private organizations. This information is provided for the reader’s convenience. Resources, including Web sites, 

are mentioned in this booklet as examples and are only a few of many appropriate resource materials available. The 

U.S. Department of Education does not control or guarantee the accuracy, relevance, timeliness or completeness of 

this outside information. Further, the inclusion of information, addresses and Web sites for particular items neither 

reflects their importance, nor is it intended to endorse any views expressed or products and services offered.

U.S. Department of Education

Margaret Spellings

Secretary

Office of Special Education and Rehabilitative Services

William W. Knudsen

Acting Deputy Assistant Secretary

Communications and Customer Service

James Button

Director

Geoffrey Rhodes

Technical Information Specialist

First Printed: October 2003 under joint development by the U.S. Department of Education and 

the U.S. Chamber of Commerce Institute for a Competitive Workforce (formerly Center for 

Workforce Preparation). 

Revised: January 2005 by the U.S. Department of Education

Revised: June 2006 by the U.S. Department of Education

Revised: March 2007 by the U.S. Department of Education

Revised: August 2007 by the U.S. Department of Education

This employment planning guide is in the public domain. Authorization to reproduce it in whole or in part is granted. 

The citation should be: U.S. Department of Education, Office of Special Education and Rehabilitative Services, 

Disability Employment 101, Washington, D.C., 2007. 

To order copies of this report, 

write to: ED Pubs, Education Publications Center, U.S. Department of Education, P.O. Box 1398, Jessup, MD 

20794-1398; or

fax your request to: 301-470-1244; or 

e-mail your request to: edpubs@inet.ed.gov; or

call in your request toll-free: 1-877-433-7827 (1-877-4-ED-PUBS). If 877 service is not yet available in 

your area, call 1-800-872-5327 (1-800-USA-LEARN). Those who use a telecommunications device for the 

deaf (TDD) or a teletypewriter (TTY) should call 1-877-576­-7734; or 

order online at: www.edpubs.org/webstore/Content/search.asp. 

This report is also available on the U.S. Department of Education’s Web site at 

www.ed.gov/about/offices/list/osers/products/employmentguide/.

On request, this document can be made available in accessible formats, such as Braille, large print and computer 

diskette. For more information, please contact the U.S. Department of Education’s Alternative Format Center by 

e-mail at omalternateformatcenter@ed.gov, or by telephone at 202-260-0852 or 202-260-0818.
Contents

Letter From Margaret Spellings................................................................................. v

Introduction ............................................................................................................... 1

Lesson One: Finding Qualified Workers With Disabilities..................................... 5

Lesson Two: Cultivating the Next Generation of Qualified Workers.....................13

Lesson Three: Learning From Other Businesses .....................................................19

Lesson Four: Putting Research Into Practice in the Workplace..............................25

Conclusion................................................................................................................31

Resources .................................................................................................................33

Appendix I: Recommended Disability-Friendly Strategies 

for the Workplace .............................................................................41

Appendix II: Recommended Disability-Friendly Business Checklist....................43

Appendix III: Business Tax Credits and Reduced Labor Costs...............................45

Appendix IV: Reasonable Accommodations and the 

Americans with Disabilities Act (ADA)............................................49

References................................................................................................................53

Acknowledgments ....................................................................................................55

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iv
March 2007

Dear Colleague:

Keeping America competitive is one of our top priorities as a nation. Our success depends on 

making sure we have an educated citizenry and an educated workforce, and at the Department 

of Education we are committed to ensuring America’s high school graduates are ready for the 

jobs of the 21st century. As President George W. Bush has said, “Our greatest advantage in 

the world has always been our educated, hardworking, ambitious people — and we’re going to 

keep that edge.”

America’s rapidly changing economy requires an education system that ensures that all 

individuals, including individuals with disabilities, graduate from high school with the 

skills they need to be successful in postsecondary education and the workforce. The 2004 

reauthorization of the Individuals with Disabilities Education Act (IDEA) called for states 

to set measurable targets for the progress of students with disabilities. Together with the 

No Child Left Behind Act, the IDEA is holding schools accountable for making sure students 

with disabilities achieve to high standards. 

Employers know that hiring qualified, loyal employees is the cornerstone of sustained success. 

We are committed to preparing skilled youths and adults with disabilities to successfully attain 

and sustain quality employment and become contributing members of their communities. 

A successful outcome depends on working closely with employers to understand and meet their 

recruiting, hiring and retention needs. Toward that end, I am pleased to share with you the latest 

update of Disability Employment 101, originally developed by OSERS and the U.S. Chamber 

of Commerce’s Institute for a Competitive Workforce, formerly the Center for Workforce 

Preparation. This popular publication has proven to be a helpful resource for employers who 

want to stay competitive by hiring the best people.

We look forward to continued partnerships with employers to meet America’s goals of gainful 

employment for all and a leading position in the global marketplace.

Sincerely,

/s/

Margaret Spellings

Our mission is to ensure equal access to education and to promote educational excellence throughout the nation.

THE SECRETARY OF EDUCATION

WASHINGTON, DC 20202
vi
Americans with disabilities are active 

and contributing members of our society, 

and they must have the opportunity to develop 

the skills they need to complete and obtain jobs 

in the 21st-century workforce. By reducing physical 

barriers and false perceptions, our country meets 

our commitment to millions of Americans with 

disabilities, and benefits from their talents, 

creativity and hard work.

President George W. Bush

October 2004

National Disability Employment Awareness Month Announcement Proclamation

Washington, D.C.

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viii
Introduction

Employers face workforce challenges daily, and the forecast of labor market shortages is not 

getting any brighter. The 2005 survey report, Cost and Effectiveness of Accommodations in the 

Workplace: Preliminary Results of a Nationwide Study, conducted by the Job Accommodation 

Network (JAN), a service of the Office of Disability Employment Policy (ODEP) of the U.S. 

Department of Labor (DOL), reveals that workforce development and retention of workers at 

all skill levels are two of the major issues facing small and large businesses today. Moreover, 

a 2003 Aspen Institute report projects a critical shortage of workers over the next 20 years, 

particularly in jobs requiring higher education and training. The report confirms what 

businesses already know—there are too few qualified workers to meet projected needs. 

However, there is good news. Employers now can meet their workforce shortages by tapping 

into non-traditional sources of labor. Imagine finding workers who are self-motivated, have solid 

critical thinking skills and solve problems every day. Now, imagine that these workers, who have 

achieved competitive employment, have consistently proven to have nearly 85 percent one-year 

employment retention rates (U.S. Department 

of Education, 2003). As an employer, you 

need to know that people with disabilities are 

eager and ready to join your workforce.

Filling the Worker Shortage

Greater demand for skilled labor has 

increased awareness that many employable people are seeking employment who 

traditionally have not been considered as 

potential sources of skilled labor. People 

with disabilities represent the single 

largest minority group seeking employment in today’s market. Both large and 

small companies have benefited by 

recruiting people with disabilities for 

many years. Many leading companies 

attribute much of their success to 

employing a diverse workforce that 

includes people with disabilities. 

	 A fall 2005 survey of employers and 

individuals with disabilities found that 

the median cost of accommodations was 

only $600.

	 Seventy-two percent of individuals 

with disabilities reported that their 

accommodation was made at no cost. 

	 Employers who had made 

accommodations for employees with 

disabilities reported multiple benefits 

as a result, including that the 

accommodation: allowed the company to 

retain a qualified employee; eliminated 

the costs of training a new employee; 

and increased the worker's productivity

(Hendricks, Batiste and Hirsh, 2005)

Quick Facts


The 21st-Century Workforce

A steady pipeline of qualified workers is available to help your business achieve its competitive 

advantage. Companies that are strategic in their recruiting efforts understand that, as the consumer 

market becomes increasingly global and diverse, they must ensure that their workforces and their 

marketing strategies are able to meet these changing demands. Many companies have found that by 

concentrating on diversity and inclusion they are better able to reach out to a wide variety of markets. One of the U.K.’s largest banks, Lloyds TSB, has made a significant effort and investment in 

ensuring that its banking locations reflect the demographics of its customers. Lloyds’ objective was to 

eliminate any discrimination faced by disabled employees or customers. Its disability programs have 

resulted in better retention of disabled employees, more accessible buildings and increased business 

from disabled customers. (Business for Social Responsibility, 2005). Businesses also recognize that 

they can no longer meet staffing needs through traditional means. Companies can benefit financially 

by recruiting through government and nonprofit sources. Contacts with rehabilitation agencies, welfare offices and other social programs are designed to assist companies in identifying new sources of 

qualified workers and an array of workplace supports. Visit the State Employment Specialists in Vocational Education’s Web site at www.ed.gov/rschstat/research/pubs/vrpractices/busdev.html to connect to 

the single point of contact in your state whose job it is to build and maintain employer relationships.

Business Incentives

There are compelling reasons to hire people with disabilities. 

 People with disabilities possess valuable problem-solving skills because they are experts in 

finding creative ways to perform tasks others may take for granted. 

 Employees with disabilities have proved to be dependable, dedicated, hardworking and 

productive employees. 

 Many businesses report that the experience of working with people with disabilities 

increases every employee’s morale and productivity. 

 After acquiring a disability, employees who return to work after being rehabilitated help reduce a company’s training and hiring costs and lower insurance premiums. Employers who 
have return-to-work programs establish a culture that regards employees as valuable—not disposable. 

 Employees with disabilities reflect the customer base and 

can help craft effective marketing strategies to reach this 

lucrative market for companies that hire them. 

By raising awareness that your company is a disability-friendly business, 

you will attract job candidates and new customers. A recent study from 

the University of Massachusetts Boston’s Center for Social Development 

& Education (2006) reports, “overwhelmingly positive attitudes among 

consumers toward socially responsible companies, and in particular toward 

those that hire individuals with disabilities. Specifically, 92 percent of 

consumers surveyed felt more favorable toward companies that hire 

individuals with disabilities, and 87 percent said they would prefer to 

give their business to such companies. Among those surveyed, hiring 

people with disabilities ranked third behind offering health insurance 

to all employees and protecting the environment as an indicator of a 

company’s commitment to social justice.”

Your business has an important partner in the effort to enhance its success through diversity. 

President George W. Bush pledged to improve employment for people with disabilities in 

his landmark New Freedom Initiative—a comprehensive, innovative plan to promote full 

participation of people with disabilities in all parts of American society. OSERS has an 

important role in working to achieve the president’s objective by helping your business 

identify strategies to recruit, hire and retain people with disabilities. By releasing this 

initiative in his first two weeks of office, President Bush signaled his commitment to 

improving the quality of life for Americans with disabilities. For more information, visit 

www.whitehouse.gov/infocus/newfreedom. 

To help you prepare to employ people with disabilities, OSERS has designed this 

employment planning guide. 

People with disabilities 

make up part of the 

diverse workforce 

necessary for your 

business to succeed. 


What This Employment Planning Guide Offers

 Lessons and strategies to help you continue to plan and design a program for employing 

people with disabilities:

Lesson One — Finding Qualified Workers With Disabilities

Lesson Two — Cultivating the Next Generation of Qualified Workers 

Lesson Three — Learning From Other Businesses 

Lesson Four — Putting Research Into Practice in the Workplace 

 Contact information for programs and resources in your state or locality dedicated to 

helping you in your effort to recruit and hire people with disabilities.

 Fact sheets and a checklist.

We have budget restraints ... 

and bottom lines to talk 

about ... and when you’re in 

business it’s all about the 

bottom line. 

The free services and 

resources ... that VR 

provides to us are...valuable 

to our company in achieving 

this bottom line.”

— Beth Butler

SouthTrust-Wachovia Bank

(Council of State Administrators 

of Vocational Rehabilitation, 2005)

The most important 

thing for Starbucks is a 

relationship. That’s what 

vocational rehabilitation (VR) 

has built with us. It was 

a new opportunity for us 

to bring in individuals with 

challenges, both physically 

and cognitively, and we 

were unsure as to how to 

proceed. That’s where the 

relationship with VR helped.

— Debra Russell

Starbucks

(Council of State Administrators 

of Vocational Rehabilitation, 2005)


Lesson One: Finding Qualified Workers 

With Disabilities

Employer case studies indicate that a diverse workforce is a key factor for improving productivity 

and guaranteeing success for a business, but that too often people with disabilities have been overlooked as part of this initiative. (Brooke, Fraser, Green, Habeck, McMahon and Wehman, 2004). 

The following resources are available in your community and can connect you with qualified workers with disabilities. These programs, administered by the Rehabilitation Services Administration 

(RSA) of the Office of Special Education and Rehabilitative Services (OSERS), include the state 

Vocational Rehabilitation (VR) program and the Centers for Independent Living (CILs). 

Vocational Rehabilitation

The VR program is a strong state-federal partnership that promotes the employment and independence of people with disabilities. The VR program, which began more than 85 years ago, 

was the first federally authorized program specifically created to serve the employment needs 

of people with physical disabilities1 not injured as a result of military service. Today, on average, more than 200,000 people with disabilities find employment each year with the help of 

the VR programs in their states (U.S. Department of Education, 2005). 

VR counselors have extensive specialized training, making them uniquely qualified to work 

with your business to: 

 identify qualified people with disabilities ready for employment; 

 develop productive partnerships between your business and training organizations that support a 

person’s career development while meeting your need for qualified applicants and skilled workers; 

 provide access to cutting-edge assistive technologies that can improve the overall work 

performance of people with disabilities; and 

 provide information regarding the Americans with Disabilities Act of 1990 (ADA) and the 

Rehabilitation Act of 1973, as amended.

1. The Civilian Vocational Rehabilitation Act, passed by Congress in 1920, defined vocational rehabilitation (VR) as a 

program for persons with physical disabilities. Mental disabilities were not part of the VR program until 1943.
VR counselors also have long-standing relationships with a wide variety of employers 

in your area. Some of the country’s most successful businesses, such as SunTrust Bank, 

Starbucks and Manpower, Inc., to name a few, have thriving relationships with VR programs 

and counselors in their states that help them actively recruit, hire, support and retain 

qualified workers with disabilities. 

The findings of a recent longitudinal study, conducted by the U.S. Department of Education of 

8,500 applicants and recipients of RSA’s VR services, show that people with disabilities who 

VR gave Kevin the help he needed for a promising 

future in medical technology. Through assistance from 

the Arkansas Rehabilitation Services, Kevin graduated 

with honors from the Oregon Institute of Technology with 

a degree in radiologic science-nuclear medicine technology. 

He passed the related national boards examination and is 

now licensed in nuclear medicine technology. He has a new 

job that pays $37 an hour.

Jeff was injured on his plumbing job several years 

before he contacted the state vocational rehabilitation 

agency. With VR’s assistance, Jeff enrolled in 

accounting courses at his local community college. VR 

also provided adapted equipment that he would need for 

his new job as a teller and loan officer. Jeff has since 

been promoted and is now an assistant vice president of 

a bank in his hometown.

(Council of State Administrators of Vocational Rehabilitation, 2005)

Vocational Rehabilitation Puts Dreams Within Reach
have achieved competitive employment through existing business and VR partnerships have a 

nearly 85 percent job-retention rate after one year (2003). These findings concur with those of 

companies such as DuPont and Sears who have measured retention rates of their employees. 

State vocational rehabilitation agencies help employ individuals with disabilities. To that end, 

VR agencies (with the support of their federal partners) stand ready to provide employers 

with qualified job candidates with disabilities to meet the workforce needs of American 

businesses. To connect to the single point of contact in a given state whose job it is to build 

and maintain employer relationships, visit the State Employment Specialists in Vocational 

Education’s Web site at www.ed.gov/rschstat/research/pubs/vrpractices/busdev.html. In 

addition, you can find examples of how some state VR agencies approach their relationships 

with businesses. 

The VR program in my area is: 

Contact Name: ______________________

Address: ___________________________

___________________________

Phone: _____________________________

E-Mail: ____________________________

Centers for Independent Living (CILs)

CILs are cross-disability, nonprofit organizations that are designed and operated within a local 

community by individuals with disabilities. CILs provide an array of independent living services 

to people with disabilities and can assist your business with finding resources for employees with 

disabilities, such as accessible transportation and housing. CILs disseminate information about job 

postings and career fairs throughout the local disability community. By providing these services, 

CILs can be a source for identifying qualified people with disabilities who are eager to assume 

competitive, meaningful and integrated employment. CILs help individuals with disabilities get to 

work and obtain other supports they need to be successful in the workplace. 
Your business can benefit from partnering with disability organizations like the CILs. By 

raising awareness that your company is a disability-friendly business, you will attract 

job candidates and new customers. Customers, potential employees, investors and local 

communities are increasingly paying attention to diversity as part of a company’s overall 

corporate social responsibility. Public recognition through lists such as Fortune’s “Best 

Companies for Minorities” and DiversityInc’s “Top 50 Companies for Diversity,” as well 

as more specific ratings like the Human Rights Campaign Corporate Equality Index and 

the NAACP’s report cards and consumer guides, allow potential employees, customers and 

investors to incorporate a company’s diversity reputation into their decisions on whether to 

interact with the company. (Business for Social Responsibility, 2005). You can find the local 

CIL in your area by visiting www.ilusa.com/links/ilcenters.htm. 

The CIL program in my area is:

Contact Name: ______________________

Address: ___________________________

___________________________

Phone: _____________________________

E-Mail: ____________________________
By actively recruiting, hiring and 

promoting workers with disabilities 

companywide, and building strategic 

alliances with the disability community, 

businesses send a powerful message 

that results in a stronger workforce 

and increased numbers of customers. 

By weaving an accessible welcome mat 

for employees and customers with 

disabilities, and activating a disabilityinclusive diversity policy, companies can 

sharpen their competitive edge and build 

brand loyalty by tapping this emerging 

$1 trillion market segment.

— Tari Susan Hartman

EIN SOF Communications
Lesson One: Strategies

Strategy 1:

Contact your state or local VR agency to post job vacancies to reach people with disabilities 

who are ready to work. Let VR counselors know the kinds of highly qualified workers you are 

seeking so they can adapt training programs in your area to better meet your needs. To locate 

the VR agency in your area, visit the State Employment Specialists in Vocational Education’s 

Web site at www.ed.gov/rschstat/research/pubs/vrpractices/busdev.html. 

Strategy 2:

Help VR counselors understand your employment needs by inviting them to tour your business.

Strategy 3:

Engage VR counselors in business association meetings and events.

Strategy 4:

Develop relationships with local disability-related organizations to post jobs and communicate 

your interest in recruiting and hiring people with disabilities. Contact a CIL in your community 

and ask them to recruit people with disabilities, post job openings and help locate training 

opportunities. You can find the local CIL at www.ilusa.com/links/ilcenters.htm.

Strategy 5:

Volunteer to serve on advisory boards or participate in events sponsored by local 

disability-related organizations. CILs have contacts with other local disability organizations.

Strategy 6:

Educate your partners from disability organizations about business by inviting them to serve on 

employer-led committees of your business organizations.

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Local chambers and VR agencies are working 

together to help connect people with disabilities 

to employment. The Wiregrass-area Chamber of 

Commerce in Alabama has a strategic partnership 

with the Alabama Department of Rehabilitation 

Services (DRS) that helps connect the business 

community to people with disabilities in the 

Wiregrass area. Through the Alabama DRS’s 

Governor’s Committee on Employment of People with 

Disabilities (chaired by the chamber’s liaison to the 

committee), businesses are readily linked to the VR 

agency and its community partners. 

Businesses receive a multitude of services including 

assistance with recruitment, retention of workers 

with disabilities, staff in-service training and job 

coach supports.

Effective Partnerships Between Local 

Chambers and Vocational Rehabilitation 

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Lesson Two: Cultivating the Next Generation 

of Qualified Workers 

Successful companies know that meeting the growing need for talented employees in the next 

10 years means educating students with the right skills now. Educators play an important 

role in connecting people with disabilities to employers. The Office of Special Education and 

Rehabilitative Services’ (OSERS) Office of Special Education Programs (OSEP) works with 

OSERS’ Rehabilitation Services Administration (RSA) and with state education agencies to 

prepare students with disabilities for higher education, employment and independent living. 

OSEP also requires schools across the country to establish transition curricula, which include 

community work-based learning experiences for youths with disabilities. By partnering with 

schools to offer work-based learning experiences for students with disabilities, your business 

can help create a pipeline of future employees who are knowledgeable and trained for jobs in 

your organization. These work-based learning opportunities may include the following:

 Apprenticeships—On-the-job training and related classroom instruction provides students 

with disabilities an opportunity to learn the practical and theoretical aspects of highly 

skilled occupations. Joint employer and labor groups, individual employers and employer 

associations sponsor apprenticeship programs. 

 Career academies—Schools create a personalized and supportive learning environment for 

students with disabilities by combining academic and career-related competencies organized 

into small learning communities. 

 Internships—While spending time in a business, industry or other organization, students 

with disabilities gain insight into and direct experience with different types of work 

environments. Internships can be paid or unpaid. 

 Job shadowing and mentoring days—These activities are designed to allow students with 

disabilities to “shadow” or observe workplace mentors as they go through a normal day on 

the job. Job shadowing and mentoring provide students with disabilities a realistic look at 

the workplace. 

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 School-based enterprises—Tapping into entrepreneurial talents, students with disabilities 

organize into a group to produce goods or services for sale. Your success as a business 

leader places you in a position to offer advice to these future entrepreneurs. 

 Service learning—Students with disabilities expand their horizons by combining meaningful 

community service with academic learning, personal growth and civic responsibility. 

Work-based learning experiences can help students with disabilities prepare to enter your 

workforce and

 develop positive work attitudes and behaviors; 

 learn general workplace readiness skills as well as job-specific skills; 

 identify necessary work accommodations and supports; 

 gain exposure to diverse working environments; 

 apply practical theories learned in the classroom to your business; 

 clarify and get excited about their career choices; and 

 network with potential employers.

No Child Left Behind and the Individuals with Disabilities Education Act work together 

to give students with disabilities the educational foundation they need to be productive 

employees. This preparation is making a difference for our young people. The National 

Longitudinal Transition Study-2, funded by the U.S. Department of Education, shows that 

in 2003, 70 percent of students with disabilities who had been out of school for up to two 

years had paying jobs, compared to only 55 percent in 1987.

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Work-Based Learning: A Win-Win Experience 

Employers benefit from work-based learning experiences as well. Companies that institute 

mentoring, job-shadowing, apprenticeship and internship programs learn firsthand how 

people with disabilities can contribute. Businesses discover that working and interacting 

with employees with disabilities raises morale and eliminates the mystery of workplace 

accommodations. Positive experiences with students dispel the fears that employers have 

about giving people with disabilities a chance in full-time employment. Most importantly, 

businesses that implement these programs cultivate their next generation of qualified 

workers and attract new customers.

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Lesson Two: Strategies

The strategies listed below are some of the ways you as an employer can get involved in 

creating work-based learning opportunities for people with disabilities in your community. 

Strategy 1:

Connect with your local schools by:

 helping schools and career counselors identify competencies, both personal and technical, 

that students with disabilities will need in the workplace; 

 instituting mentoring and internship opportunities to place students in your companysponsored programs; 

 using your business connections to provide schools with instructors in specific professional and 

technical fields who can work with special education and VR professionals in your community; 

 assisting schools and special education coordinators to develop curricula and instructional 

plans that prepare students with disabilities for jobs in the local market; 

 providing assistance to students who want to pursue entrepreneurial endeavors; and 

 advising educators and counselors of the future skill needs of your workforce. 

To assist you in completing this strategy, locate local high schools in your area by contacting 

your state education agency through the Education Resource Organizations Directory (EROD) 

at http://wdcrobcolp01.ed.gov/Programs/EROD/org_list.cfm?category_cd=SEA, or locate your 

special education director by contacting the National Association of State Directors of Special 

Education (NASDSE) at www.nasdse.org.

Strategy 2:

Connect with your local community colleges and universities.

When you recruit at colleges and universities, indicate to the career office that you have an 

interest in recruiting students with disabilities. To provide work-based learning experiences to 

college students with disabilities, reach out to colleges or universities. 

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Strategy 3: 

When you attend school-sponsored open houses and job fairs, provide recruiting materials in 

accessible formats, make sure interviewing locations are accessible, and be sure your Web site 

is accessible to people with disabilities. For more information, visit the Job Accommodation 

Network at http://janweb.icdi.wvu.edu.

Strategy 4:

Serve as a mentor to students with disabilities. Contact your local CIL 

(www.ilusa.com/links/ilcenters.htm) to identify possible opportunities or contact the American 

Association of People with Disabilities (www.aapd-dc.org) to find out how your business can 

participate in the annual National Disability Mentoring Day in October. 

At Cingular Wireless, accessibility is more than a word—

it’s a commitment to ensure equality in our workforce 

and convenience for our employees and customers with 

disabilities. Increased accessibility and usability of 

our products is good business for everyone. From our 

participation in annual Disability Mentoring Day and our 

strategic alliances with national disability organizations 

whose leaders compose our Wireless Access Task Force, 

to our leadership in the creation of our National Call 

Center for Customers with Disabilities, ... our efforts are 

raising the bar across a variety of sectors. Our 2003 New 

Freedom Initiative Award presented by U.S. Department 

of Labor Secretary Elaine Chao was a tremendous honor, 

and a great recognition of our efforts toward inclusion of 

people with disabilities in all facets of our business.

— Bob Reed

Vice President, Diversity and Inclusion 

Cingular Wireless

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Lesson Three: Learning From 

Other Businesses 

By connecting to business organizations, such as the U.S. Chamber’s Institute for a 

Competitive Workforce, the U.S. Business Leadership Network, the Society for Human 

Resource Management and your local chamber, your company can learn from other employers 

about the best strategies for finding, accommodating and retaining employees with disabilities. 

Local business executives who understand your bottom-line priorities and who have direct 

employment experience with people with disabilities are often the best sources for real-world 

answers to all your hiring questions. 

U.S. Chamber of Commerce’s Institute for a Competitive Workforce 

In 1990, the Chamber of Commerce created the Institute for a Competitive Workforce (ICW) 

to help build workforce development leadership in local chambers. ICW helps chambers across 

the country to develop innovative and effective workforce development initiatives that assist 

their member companies in recruiting diverse and underutilized labor sources such as people 

with disabilities. A major part of ICW’s effort is the dissemination of best practices and the 

formulation of strategic peer networks to support workforce development activities among 

state and local chambers. By connecting to ICW, you can learn how to partner with your local 

chamber to help improve employment outcomes for people with disabilities and to satisfy your 

company’s workforce needs. 

U.S. Business Leadership Network

The U.S. Business Leadership Network (USBLN) is the only national employer-led 

organization that provides a corporate perspective to businesses regarding hiring people with 

disabilities and marketing to customers with disabilities. With chapters in 31 states and the 

District of Columbia, the USBLN is the nationally recognized disability voice for the business 

community because it makes the inclusion of people with disabilities a business imperative. 

A nonprofit trade association, the USBLN provides best practices strategies, specific industry 

perspectives, took kits and resources to employers and its 43 BLN chapters seeking to 

diversify their workforces by including people with disabilities.

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The Society for Human Resource Management 

The Society for Human Resource Management (SHRM) is the world’s largest association 

devoted to human resource management. Representing more than 200,000 individual members, the society’s mission is to serve the needs of human resource professionals by providing 

the most essential and comprehensive resources available, including surveys of members on 

disability-related topics. As an influential voice, the society’s mission is also to advance the 

human resource profession to ensure that human resources is recognized as an essential partner 

in developing and executing organizational strategy. Founded in 1948, SHRM has more than 

550 affiliated chapters and members in more than 100 countries.

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Lesson Three: Strategies

Strategy 1:

Become a member of a USBLN chapter to network with other disability-friendly 

employers who are actively engaged in outreach, employment, retention and marketing 

efforts to individuals with disabilities. To learn more, visit www.usbln.org and connect 

with the regional board member responsible for your area. 

Strategy 2:

Connect with your local chamber for information and resources about

 job skill requirements and industry trends;

 quality of training and job placement services provided by your local Vocational 

Rehabilitation program and other service providers;

 local economic development indicators; and

 links to other members that have partners with local disability organizations.

Visit the U.S. Chamber Web site at www.uschamber.com for a listing of Federation 

chamber members by state and region.

Strategy 3:

Access information and linkages about workforce development at ICW’s Web site by 

visiting www.uschamber.com/icw.

Strategy 4:

Learn about available training that will help staff with the recruiting, hiring and advancement 

of people with disabilities. One source of information is SHRM’s Web site at www.shrm.org.

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Lesson Four: Putting Research Into Practice in 

the Workplace

National Institute on Disability and Rehabilitation Research

The challenge for business is to decipher fact from fiction about the issues that may be of 

concern to employers. Questions about costs of accommodations, productivity and other 

workplace issues are the focus of much research. The Office of Special Education and 

Rehabilitative Services’ (OSERS) National Institute on Disability and Rehabilitation Research 

(NIDRR) assists businesses by funding research on a wide spectrum of issues related to the 

employment of people with disabilities. 

NIDRR’s research

 measures attitudes in the business community to identify employer needs; 

 refines workplace technologies designed to increase the productivity of people with disabilities; and 

 evaluates reasonable accommodations and personal supports needed to successfully assist 

people with disabilities in the workplace. 

NIDRR’s research also tracks current employment statistics about people with disabilities, helping you keep up with trends and issues affecting recruitment and retention. 

Rehabilitation Research and Training Centers 

NIDRR funds Rehabilitation Research and Training Centers (RRTCs) that improve the 

effectiveness of services authorized under the Rehabilitation Act of 1973, as amended, and 

thereby improve the rehabilitation services outcomes for individuals with disabilities. 

For example, the Cornell University Employment and Disability Institute’s RRTC on Employment 

Policy for Persons with Disabilities has developed a Web site that offers an interactive repository 

of employment statistics about people with disabilities (www.ilr.cornell.edu/edi/disabilitystatistics). 

In making important business decisions regarding employment, you might ask, “What are the 

most effective approaches for reducing barriers to employment for people with disabilities in 

25
the workplace?” Human resource professionals can look up Cornell’s surveys of employers 

at http://digitalcommons.ilr.cornell.edu/edi and find strategies employers believe are effective 

approaches in reducing barriers to employment for people with disabilities, including: 

Visible Top-Level Management Commitment 82 percent

Staff Training 63 percent

Mentoring 60 percent

On-Site Consultation or Technical Assistance 59 percent

Percentages refer to employers surveyed who consider the various strategies effective. 

(Brannick and Bruyère, 1999)

Through the work of NIDRR-funded research programs, many partnerships among the business, 

industry and rehabilitation communities have been established. One model for establishing 

collaborative partnerships is provided by Virginia Commonwealth University’s (VCU) 

RRTC on Workplace Supports. 

This RRTC identifies factors that enhance or inhibit your business from hiring people with 

disabilities. It collects data and resources related to employment supports, a particularly useful 

employment strategy for individuals with disabilities. 

A Web site created by VCU’s RRTC (www.worksupport.com) contains valuable information 

on return-to-work strategies, effective disability management programs and financial tax credits 

to offset accommodation costs and encourage hiring, retention and advancement. VCU also 

created the VCU Business Roundtable as a forum to identify and address factors that deter or 

inhibit industries from employing workers with disabilities.

26
Disability and Business Technical Assistance Centers

To help business and industry find, hire and retain people with disabilities, NIDRR established 

10 regional Disability and Business Technical Assistance Centers (DBTACs) to provide information, training and technical assistance to employers about the Americans with Disabilities 

Act of 1990 (ADA). 

The centers serve as a comprehensive resource for ADA issues on employment, public services, 

public accommodations and communications. The centers are a resource for businesses and 

disability, government and rehabilitation networks, placing special emphasis on helping small 

businesses understand and comply with the ADA. 

Programs vary in each region, but all DBTACs provide the following programs:

 technical assistance on ADA questions;

 education and training;

 materials dissemination;

 information and referral;

 public awareness; and

 local capacity building.

27
Lesson Four: Strategies

Strategy 1:

Look at the facts. Hiring people with disabilities makes good business sense for your company. 

Visit the Cornell University Employment and Disability Institute’s RRTC on Employment 

Policy for Persons with Disabilities at www.ilr.cornell.edu/edi/p-eprrtc.cfm. You can also look 

up Cornell’s surveys of employers at http://digitalcommons.ilr.cornell.edu/edi.

Strategy 2:

Learn about successful employment strategies used by other businesses and form your own 

business roundtable to support disability recruitment, hiring practices, retention methods and 

placement efforts in your business and community. 

For more information about a model for business-led efforts to increase the employment of 

people with disabilities, visit the Worksupport.com Web site at www.worksupport.com.

Strategy 3:

Locate your local ADA and IT Technical Assistance Center, also known as Disability 

and Business Technical Assistance Center (DBTAC), and explore its resources by visiting 

www.dbtac.vcu.edu or calling 1-800-949-4232 (voice/TTY).

28
29
30
Conclusion

Business is about productivity and maintaining a competitive advantage. To do this, business 

needs qualified workers. 

Hiring people with disabilities adds value to your business and will attract new customers. 

Disability is not inability. The president’s position is that he “will not be satisfied until every 

American who wants to work can find a job.” (White House, Office of the Press Secretary, 2005). 

Make a sound business decision, gain a competitive advantage and use this guide to increase 

your potential to hire people with disabilities.

After an assessment of Beth’s special technology needs by VR, she 

attained her college degree by accessing the needed technology through 

VR. From there, Beth acquired her law degree and is now a corporate 

banking compliance attorney helping the company expand its diversity 

initiatives nationally through linkages with the VR program.

Unable to read due to a significant learning disability, Michael was 

assisted by VR while in high school with in-school accommodations and 

a VR school-based job coach as he achieved certification in his chosen 

career field of brick masonry. Although he feared he would never work 

due to his disability, Michael is not only competitively employed with a 

major home improvement store, but he was recently awarded “Employee 

of the Month” with glowing praise from his supervisor.

Council of State Administrators of Vocational Rehabilitation, 2005

Highly Qualified, Motivated and Dependable Workers 

Want to Work for You

31
32
Resources

Examples of General Resources 

American Association of People with Disabilities (AAPD) www.aapd-dc.org 

AAPD, the largest national nonprofit cross-disability member organization in the United States, 

is dedicated to ensuring economic self-sufficiency and political empowerment for Americans 

with disabilities. AAPD works in coalition with other disability organizations for the full 

implementation and enforcement of disability nondiscrimination laws, particularly the Americans 

with Disabilities Act of 1990 (ADA) and the Rehabilitation Act of 1973, as amended. 

Institute for a Competitive Workforce (ICW) www.uschamber.com/icw

An affiliate of the U.S. Chamber of Commerce, ICW assists state and local chambers to 

build their capacity as leaders in workforce development. ICW helps chambers recognize the 

value and importance of this leadership role and provides information, resources, promising 

practices and opportunities for chambers to learn from one another. 

Council of State Administrators of Vocational Rehabilitation www.rehabnetwork.org

Founded in 1940 to provide input into the State-Federal Rehabilitation Program, the council 

is the only national organization whose sole purpose and function is to advocate for the 

Public Vocational Rehabilitation Program. CSAVR’s mission is to maintain and enhance a 

strong, effective and efficient national program of public vocational rehabilitation services, 

which empowers individuals with disabilities to achieve employment, economic selfsufficiency, independence and inclusion and integration into our communities. It is composed 

of the chief administrators of the public rehabilitation agencies serving individuals with 

physical and mental disabilities in the states, the District of Columbia and the territories. 

These agencies constitute the state partners in the state-federal program of rehabilitation 

services provided under the Rehabilitation Act of 1973, as amended. The council’s members 

supervise the rehabilitation of some 1.2 million persons with disabilities. 

Disability and Business Technical Assistance Centers (DBTACs) www.dbtac.vcu.edu

DBTACs provide information, training and technical assistance to employers and consumers with 

respect to rights and responsibilities under the Americans with Disabilities Act of 1990 (ADA). 

33
Employer Assistance Referral Network (EARN) www.earnworks.com

EARN is a nationwide, cost-free referral and technical assistance service for employers. 

EARN connects employers who have job vacancies to employment service providers who 

have direct access to job-ready individuals with disabilities. EARN provides technical 

assistance to assist employers in locating appropriate organizations and information as they 

seek to hire qualified candidates with disabilities. 

Job Accommodation Network (JAN) http://janweb.icdi.wvu.edu

JAN is a free consulting service that provides information about job accommodations, ADA

and the employability of people with disabilities. 

National Organization on Disability (NOD) www.nod.org 

NOD promotes the full and equal participation and contribution of America’s 54 million 

men, women and children with disabilities in all aspects of life. 

National Council on Independent Living (NCIL) www.ncil.org

NCIL is a membership organization that advances the self-empowerment philosophy and 

advocates for the human rights of, and services for, people with disabilities to further their 

full integration and participation in society. NCIL represents over 700 organizations and 

individuals including: 

 Centers for Independent Living (CILs); 

 Statewide Independent Living Councils (SILCs); 

 individuals with disabilities; and 

 other organizations that advocate for the human and civil rights of people with 

disabilities throughout the United States. 

Rehabilitation Research and Training Center (RRTC) on 

Employment Policy for Persons with Disabilities www.ilr.cornell.edu/edi/p-eprrtc.cfm

Cornell University’s coordinated research, training and dissemination activities deepen 

the understanding of policymakers and other stakeholders about how the economy, public 

policies and other socio-political factors affect the employment and economic self-sufficiency 

of people with disabilities. 

34
U.S. Business Leadership Network (USBLN) www.usbln.org 

The U.S. Business Leadership Network (USBLN) is the only national employer-led organization that provides a corporate perspective to businesses regarding hiring people with disabilities and marketing to customers with disabilities. With chapters in 31 states and the District 

of Columbia, the USBLN is the nationally recognized disability voice for the business community because it makes the inclusion of people with disabilities a business imperative. A 

nonprofit trade association, the USBLN provides a best practices strategies, specific industry 

perspectives, tool kits and resources to employers and its 43 BLN chapters seeking to diversify their workforces by including people with disabilities. 

Virginia Commonwealth University Rehabilitation Research and 

Training Center (RRTC) on Workplace Supports www.worksupport.com

The RRTC on Workplace Supports identifies factors that enhance or inhibit businesses from 

tapping into a pool of potential employees with disabilities. It collects data and resources related to employment supports, a particularly useful employment strategy for individuals with 

severe disabilities. The center’s Web site contains valuable information on return-to-work 

strategies, effective disability management programs and financial tax credits to encourage 

hiring, retention and advancement of people with disabilities. 

35
Federal Resources

The Access Board www.access-board.gov 

The Access Board is an independent federal agency devoted to accessibility for people with 

disabilities. It operates with approximately 30 staff members and a governing board of representatives from federal departments and public members appointed by the president. Key 

responsibilities of the board include developing and maintaining accessibility requirements 

for the physical environment, transit vehicles, telecommunications equipment, electronic and 

information technology; technical assistance and training on these guidelines and standards; 

and enforcing accessibility standards for federally-funded facilities. 

Census Bureau Disability Statistics www.census.gov/hhes/www/disability/disability.html 

The Census Bureau provides data on disability based on three primary sources: the Survey 

of Income and Program Participation, the Decennial Census of Population, and the Current 

Population Survey. 

DisabilityInfo.gov www.disabilityinfo.gov

DisabilityInfo.gov is the result of a collaborative effort across multiple federal agencies 

in conjunction with the president’s New Freedom Initiative. It contains information on 

civil rights, education, employment, housing, health care, technology and transportation, 

among other subjects. The Web site is designed to be a one-stop source of government 

information relevant to people with disabilities, their families, employers and service 

providers. Employers can specifically learn about sources for job candidates with disabilities 

at www.earnworks.com, and about tax credits to offset the cost of accommodations, assistive 

technologies and more at www.irs.gov/formspubs/article/0,,id=96151,00.html. 

Social Security Administration, Ticket to Work Program www.yourtickettowork.com

The Ticket to Work Program is a nationwide initiative administered by the Social Security Administration designed to increase job training and employment choices for individuals with disabilities. 

Employers that offer (or arrange for) job training, vocational rehabilitation (VR), support, retention 

or other types of job-related services and assistance for individuals with disabilities can become 

Employment Networks and are eligible for compensation for services. Employers can directly 

provide, or arrange for, appropriate employment services including job readiness, placement, VR, 

training and support or retention services for individuals with disabilities. 

36
U.S. Department of Education www.ed.gov

The Department administers federal laws, including the No Child Left Behind Act and the 

Individuals With Disabilities Education Act; ensures equal access to education; and promotes 

educational excellence for all Americans. Among the resources offered on www.ed.gov is the 

Education Resource Organizations Directory (EROD), which provides contact lists for state 

education agencies, VR agencies and other organizations useful to employers. The contacts 

are organized by state and territory and by type of organization. EROD is accessible at 

http://wdcrobcolp01.ed.gov/Programs/EROD/index.cfm. 

The following Department of Education offices address the needs of people with disabilities: 

Office of Special Education and 

Rehabilitative Services (OSERS) www.ed.gov/about/offices/list/osers

OSERS is committed to improving results and outcomes for people with disabilities of all 

ages. OSERS provides a wide array of supports to parents and individuals, school districts 

and states in three main areas—special education, vocational rehabilitation and research—

through its component offices as described below: 

Office of Special Education Programs (OSEP) www.ed.gov/about/offices/list/osers/osep

OSEP is dedicated to improving results for infants, toddlers, children and youths with 

disabilities, from birth through age 21, by providing leadership and financial support to 

assist states and local districts. The Individuals with Disabilities Education Act (IDEA) 

authorizes formula grants to states, and discretionary grants to institutions of higher 

education and other nonprofit organizations to support research, demonstrations, technical assistance and dissemination, technology and personnel development and parenttraining and information centers. 

Rehabilitation Services Administration (RSA) www.ed.gov/about/offices/list/osers/rsa

RSA oversees formula and discretionary grant programs that help individuals with 

disabilities obtain employment and live more independently through the provision of 

such supports as counseling, job training and other individualized services. 

37
National Institute on Disability and 

Rehabilitation Research (NIDRR) www.ed.gov/about/offices/list/osers/nidrr 

NIDRR provides leadership and support for a comprehensive program of research 

related to the community integration and employment of individuals with disabilities. 

U.S. Department of Homeland Security (DHS) www.ready.gov

The Department of Homeland Security has created the Ready Business Web site, on 

which is featured the Plan to Stay in Business, a series of emergency planning guidelines 

for employees. The site, accessible at www.ready.gov/business/plan, offers guidance 

for addressing the needs of people with disabilities in emergency planning, evacuation 

and recovery.

U.S. Department of Justice, Americans with 

Disabilities Act (ADA) Home Page www.usdoj.gov/crt/ada/adahom1.htm 

This Department of Justice Web site provides information and technical assistance on the 

Americans with Disabilities Act of 1990, which prohibits discrimination and ensures equal 

opportunity for persons with disabilities in employment, state and local government services, 

public accommodations, commercial facilities and transportation. 

U.S. Department of Labor, Office of Disability Employment Policy (ODEP) www.dol.gov/odep

ODEP provides national leadership to increase employment opportunities for adults and youths 

with disabilities while striving to eliminate barriers to employment. Employers can find examples of best practices and guidance on how to account for the needs of people with disabilities 

in the workplace, including their safe evacuation from the workplace during emergencies. 

U.S. Equal Employment Opportunity Commission (EEOC) www.eeoc.gov 

EEOC enforces Title I and Title V of the ADA, prohibiting employment discrimination on 

the basis of disability in the private sector and state and local governments. The EEOC 

conducted a series of workshops for small businesses on the ADA in 2002 and 2003. These 

workshops included information on tax incentives and community resources. 

38
U.S. Small Business Administration (SBA) www.sba.gov 

The SBA’s ADA Web page (www.sba.gov/ada) supports the ADA, which guarantees equal 

opportunity for individuals with disabilities in public accommodations, employment, 

transportation, state and local government services and telecommunications. SBA also 

has published a 15-page illustrated guide, ADA Guide for Small Businesses, available at 

www.sba.gov/ada/smbusgd.html (HTML) or www.sba.gov/ada/smbusgd.pdf (PDF), that 

presents an overview of some basic ADA requirements for small businesses that provide 

goods and services to the public. It offers guidance on how to make services accessible 

and how tax credits and deductions may be used to offset specific costs incurred in accommodations. In addition, the SBA has launched Business.gov at www.business.gov, a 

resource to help businesses navigate government rules and regulations and get access to 

information on the employment of people with disabilities.

The White House www.whitehouse.gov 

The White House’s comprehensive Web site supports the president’s policies, agenda and 

activities, and serves as a portal to the U.S. government. 

New Freedom Initiative www.whitehouse.gov/infocus/newfreedom 

This Web site features President George W. Bush’s New Freedom Initiative (NFI), announced by the president during his first month in office, as well as annual progress reports. 

The NFI is dedicated to increasing access to assistive and universally designed technologies, expanding educational opportunities and promoting full access to community life for 

Americans with disabilities. 

Workforce Recruitment Program www.dol.gov/odep/programs/workforc.htm

Coordinated by the U.S. Department of Labor and the U.S. Department of Defense, the 

Workforce Recruitment Program provides summer work experience, and in some cases fulltime employment, for students with disabilities. The program develops partnerships with 

other federal agencies and businesses. Each year, recruiters develop a database of approximately 1,500 qualified students that employers can use to recruit interns. 

39
40
Appendix I: Recommended Disability-Friendly 

Strategies for the Workplace

Employers who hire people with disabilities diversify, enrich and enhance the culture of the 

workplace. Outlined below are strategies to include people with disabilities in the workplace. 

 Make a corporate commitment to include people with disabilities among your stakeholders.

Is the CEO committed to a disability-friendly workplace? Do corporate policies, procedures 

and practices specifically mention the word “disability?” Do people with disabilities serve 

on the board? Are workers with disabilities employed at all skill levels in the workforce, 

including senior management positions? Are your products and services marketed to customers 

with disabilities? Do people with disabilities purchase your goods and services? 

 Educate all staff on disability issues. Does new staff orientation include disability 

awareness training? Are training materials available in alternate formats such as large print, 

Braille and captioned? Do employees with disabilities serve as mentors for new hires who 

do not have disabilities? Are people with disabilities integrated into your workforce? 

 Provide continuing information on disability issues. Is staff familiar with legislation 

pertaining to disability issues? Is disability information provided routinely in the company 

newsletter or on an intranet site? 

 Form a disability support group. Do employees with disabilities meet to discuss disability 

employment issues? Does this group have authority to make recommendations to management? 

Is all staff aware of this group and the contributions it makes to corporate success? 

 Provide accessible facilities and services. Are buildings, parking areas, work spaces and 

communication systems accessible to people with disabilities? 

 Accommodate applicants and workers with disabilities. Is there a central source and 

budget for accommodations? Are applicants and employees informed that accommodations 

are available if needed? Does staff routinely stay abreast of new developments in universal 

and assistive technology? 

41
 Project a disability-friendly image to attract candidates and customers with disabilities. 

Do college recruiters target students with disabilities when making campus calls? Do 

recruiters search for resumes on disability-related Web sites? Are recruiters and other 

personnel responsible for establishing working relationships with community agencies 

serving applicants with disabilities? 

 Hire applicants with disabilities. Do recruiters regularly attend employment fairs for 

candidates with disabilities or target students at colleges with known populations of 

students with disabilities, such as Gallaudet University (www.gallaudet.edu) and the 

National Technical Institute for the Deaf (www.ntid.rit.edu)? 

 Train and advance workers with disabilities. Do employees with disabilities routinely 

participate in employer-sponsored training opportunities? If not, has this issue been brought 

before a disability support group for recommendations? Are procedures in place to promote 

qualified employees with disabilities to management and supervisory positions? 

 Encourage staff to volunteer in the community. Is staff encouraged to build relationships 

with community service organizations for people with disabilities? Does staff make regular 

visits to high schools to inform administrators, teachers and students with disabilities about 

open houses or job trends in your industry? 

 Brief coworkers? Have coworkers been trained to know how to welcome workers with 

disabilities? Do coworkers know who to contact for questions regarding working with 

employees with disabilities? 

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Appendix II: Recommended Disability-Friendly 

Business Checklist 

Considerations for Evaluating Accessibility 

 Is the entrance to the business accessible to people with mobility limitations? Is the 

entrance to the building on an even, hard surface without steps? 

 If the accessible entrance is not immediately apparent, are there directional signs? 

 Are there handicapped parking signs and spaces with necessary access space for vans with lifts? 

 Does the building have accessible restrooms, phones and water fountains? 

Other Considerations to Include Depending on the Type of Business and 

Its Services to the Public 

 Post a notice on the front door that assistance will be provided for people with disabilities. 

 Install sensors or automatic doors. 

 Install a lift or elevator. 

 Have Braille on elevator panels and on signs for public restrooms. 

 Have Braille or large print available on menus and business cards. 

 Have a TTY and volume controls on a public telephone or assistive technology device. 

 Have movable seating and accessible tables that accommodate wheelchair users. 

 Have wide aisles or appropriately spaced displays of merchandise so wheelchair users can 

maneuver through. 

 Make the company’s Web site user-friendly to visitors with disabilities (e.g., including 

“text-only” versions for persons with visual impairments or supplying text for audio clips 

for persons who are deaf or hard of hearing). 



43
Considerations for Evaluating Customer Friendliness

 Is staff alert and helpful to customers who have visible disabilities? 

 Does someone on staff know sign language? 

 Has the business offered disability awareness training to its staff? 

 If removal of a barrier is not readily achievable, are the goods, services, etc., made 

available through alternative methods? 

Considerations for Evaluating Employment Friendliness

 Are people with disabilities included in the job applicant pool? 

 When interviewing people with disabilities, is the focus on the candidates’ skills and 

abilities rather than on their disabilities? 

 Has an effort been made to educate management and human resources personnel on the 

Americans with Disabilities Act of 1990 (ADA)? 

 Are policies, practices and procedures flexible enough so that necessary modifications 

can be made to ensure that the skills and abilities of applicants with disabilities are 

equally represented?

Content adapted from “Disability-Friendly Business Checklist,” taken from the Disability-Friendly Business Awards Nomination 

Packet, prepared by the Virginia Business Leadership Network (www.vabln.org), an accredited chapter of the USBLN.

44
Appendix III: Business Tax Credits and 

Reduced Labor Costs

Incentives for small- and medium-sized businesses make tapping into the disability community 

an attractive recruiting strategy. There are three tax incentives—small business tax credit, 

architectural and transportation tax deduction, and work opportunity tax credit—available to 

help employers cover accommodation costs for employees or customers with disabilities to 

make their business environment accessible to these individuals. 

Small Business Tax Credit

Internal Revenue Code (IRC) Section 44: Expenditures to Provide Access for Disabled 

Individuals (Disabled Access Tax Credit). 

What Is IRC Section 44? 

Your small business may take an annual tax credit for making your business accessible 

to persons with disabilities. The total disabled access tax credits taken in 1996 on 

corporate income tax returns by all industries totaled $11.9 million (IRS 1996 Statistics 

of Income Report, 1999). 

Is Your Business Eligible? 

A business that in the previous year earned $1 million or less in gross receipts or had 30 or 

fewer full-time employees is eligible for the Small Business Tax Credit. 

What Expenses Are Covered? 

The tax credit is available every year and can be used for a variety of costs including the following: 

 Sign language interpreters for employees or customers who have hearing impairments 

and readers for employees or customers with visual impairments. 

 The purchase of adaptive equipment or the modification of equipment. 

 Printed materials in alternate formats (e.g., Braille, audio tape, large print). 

 The removal of architectural barriers in buildings or vehicles. 

 Other similar services (e.g., use of a job coach or coworker to provide support to an 

employee with a disability). 

What Expenses Are Not Covered? 

The tax credit does not apply to the costs of new construction. Also, the tax credit does 

not apply to any building being modified if the building was placed in service after 

November 6, 1990. 

45
What Is the Amount of the Tax Credit? 

The credit is 50 percent of expenditures between $250 and $10,250, for a maximum benefit 

of $5,000. 

How Can This Credit Be Claimed? 

Your business can claim the Disabled Access Credit on IRS Form 8826. 

Example of a Small Business Disabled Access Tax Credit Using Coworker Support as a 

Similar Service Cost 

Company X hired a person with a disability; a coworker was assigned to support the new 

employee as a workplace accommodation. The coworker spent a total of one hour each 

day providing support. The number of coworker hours spent with the employee totaled 200 

hours during the calendar year. The coworker’s hourly wage was $10 per hour. Therefore, 

the cost of providing the reasonable accommodation for the new employee with a disability 

was $2,000. The amount by which $2,000 exceeds $250 is $1,750. Fifty percent of $1,750 is 

$875. Company X may take a tax credit of $875 on its next income tax return.

Architectural and Transportation Tax Deduction 

IRC Section 190: Expenditures to Remove Architectural Barriers and Transportation Barriers to 

the Handicapped and Elderly (Barrier Removal).

What Is IRC Section 190? 

Your business may take an annual deduction for expenses incurred to remove physical, 

structural and transportation barriers for people with disabilities. 

Is Your Business Eligible? 

All businesses are eligible. 

What Expenses Are Covered? 

The architectural and transportation deduction is available each year to businesses with 

qualified expenses. It can be used for a variety of costs to make a facility or public 

transportation vehicle, owned or leased for use in the business, more accessible to and 

usable by persons with disabilities. Examples of deductions include:

 Providing accessible parking spaces, ramps and curb cuts.

 Making telephones, water fountains and restrooms that are accessible to persons using 

wheelchairs.

 Making walkways at least 48 inches wide.

 Providing accessible entrances to buildings, including stairs and floors.

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What Expenses Are Not Covered? 

The deduction may not be used for expenses incurred for new construction, completion 

of renovations being made to a facility or public transportation vehicle or for normal 

replacement of depreciable property. 

What Is the Amount of the Tax Deduction? 

The Internal Revenue Service allows a deduction of up to $15,000 per year for qualified 

architectural and transportation barrier removal expenses. 

How Can This Expenditure Be Deducted? 

Businesses seeking to take a deduction for expenditures made for architectural and 

transportation modifications should follow the instructions found in IRS Publication 907 

and in IRS Publication 535, entitled Business Expenses. Businesses cannot take a deduction 

and a tax credit for the same expenditure. 

Work Opportunity Tax Credit (WOTC) 

The WOTC was authorized by the Small Business Job Protection Act of 1996. In 2006, the 

WOTC was extended through December 31, 2007.

What Is the WOTC? 

The WOTC replaced the Targeted Jobs Tax Credit program. It provides a tax credit for 

employers hiring individuals from certain targeted groups, including low-income individuals, 

vocational rehabilitation referrals, former Aid to Families with Dependent Children recipients, 

veterans, ex-felons, food stamp recipients, summer youth employees and Supplemental Security 

Income (SSI) recipients. The total amount of WOTC taken by all industries in 1996 on 

corporate income tax returns totaled $6.9 million (IRS 1996 Statistics of Income Report, 1999). 

How Does WOTC Apply to People With Disabilities? 

An employer who hires an employee receiving Supplemental Security Income or who is 

a certified vocational rehabilitation participant may claim the WOTC after certification is 

received from the State Employment Security Agency (SESA). 

What Is the Amount? 

An employer may take a tax credit of up to 40 percent of the first $6,000 in first-year wages 

per qualifying employee. The maximum per employee credit is $2,400 in a given tax year. 

This credit applies only to employees who work at least 400 hours during the tax year. 

With respect to qualified summer youth employees, the maximum credit for each is $1,200 

(40 percent of the first $3,000 of first-year wages). 

47
What are the Minimum Employment Requirements? 

The employer may claim a partial credit of 25 percent 

for certified employees who worked at least 120 hours, 

but fewer than 400 hours, during a one-year period. 

No credit is available for employees who work fewer 

than 120 hours. 

How Do I Claim the Credit? 

Complete and submit IRS Form 8850, PreScreening Notice and Certification Request for 

the Work Opportunity and Welfare-to-Work 

Credits, to your local SESA. Do not submit 

this form to the IRS. Claim the credit by filing IRS Form 5884 with your tax return.

How Does WOTC Work? 

The following steps must be followed: 

1. The employer determines likely eligibility by including the WOTC Pre-Screening Notice 

as part of the application process. 

2. On or before the day employment is offered, the Pre-Screening Notice must be signed by the 

employer and employee and mailed to the SESA within 21 days after the employee begins work. 

3. The employer documents eligibility (based on information received from the employee) 

and submits documentation to the SESA. 

4. The SESA certifies that the individual is eligible for the WOTC and notifies the employer in writing for purposes of filing the tax credit. 

Another particularly helpful 

publication produced by the 

U.S. Department of the Treasury, 

Internal Revenue Service (IRS), 

in coordination with the 

U.S. Department of Health and 

Human Services (HHS), Office on 

Disability, is Living and Working 

with Disabilities: Tax Benefits and 

Credits. It can be accessed at 

www.irs.gov/pub/irs-pdf/p

or by calling 

3966.pdf, 

1-800-829-3676 (Voice) or 

1-800-829-4059 (TTY/TDD).

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Appendix IV: Reasonable Accommodations 

and the ADA

The Americans with Disabilities Act of 1990 (ADA) requires most public and private employers 

to provide reasonable accommodations that enable qualified people with disabilities to perform 

the essential functions of their jobs. As the term “reasonable accommodation” implies, the 

accommodation must not constitute an undue hardship to the employer. This fact sheet 

provides definitions of key terms and procedures related to job accommodations under the 

employment provisions (Title I) of the ADA. 

Who Is Covered? 

Employers:

Public and private employers with 15 or more employees for 20 or more calendar weeks 

in a year are required to comply with the provisions of Title I of the ADA. The executive 

agencies of the federal government, Native American tribes and certain tax-exempt private 

membership clubs that are not labor organizations are not covered, but other federal, state 

or local disability-related non-discrimination laws may apply. 

Applicants:

Individuals with a physical or mental impairment that substantially limits one or more 

major life activities are covered by Title I of the ADA when applying for employment. 

Major life activities may include walking, learning, seeing, working, hearing, speaking 

and caring for oneself. 

Who Is a Qualified Applicant? 

Under Title I of the ADA, a qualified person with a disability is one who satisfies the 

skill, experience, education and other job-related requirements of the position and who can 

perform essential functions of the job with or without reasonable accommodations. To be 

eligible for reasonable accommodations, the person must have a disability and be qualified 

for the position that he or she seeks or holds. 

49
What Are Essential Functions? 

Essential job functions are those fundamental job duties that the person must be capable 

of performing with reasonable accommodations, if needed. The following are some of the 

reasons a function may be considered essential:

 The position exists so that the function can be performed.

 There are a limited number of other employees available to perform the function or 

among whom the function can be distributed. 

 The function is highly specialized, and the person in the position is hired for his or her 

special expertise or ability to perform it. 

What Are Reasonable Accommodations? 

Reasonable accommodations are modifications or adjustments to the job, work environment 

or to the way things are usually done that enable qualified people with disabilities to enjoy 

an equal employment opportunity. Broad categories of accommodations include changes to 

the job application process to ensure an equal opportunity to apply for employment, changes 

that enable an employee with a disability to perform the essential functions of a job and 

changes that enable an employee with a disability to enjoy equal benefits and privileges of 

employment (e.g., access to training). 

Reasonable Accommodations May Include: 

 Making existing facilities accessible to and usable by an individual with a disability. 

 Restructuring the job. 

 Modifying the work schedule. 

 Modifying the equipment or devices. 

 Installing new equipment or devices. 

 Providing qualified readers and interpreters. 

 Appropriate modification of the application and examination procedures and 

training materials. 

Reasonable Accommodations Do Not Include:

 Eliminating a primary job responsibility.

 Lowering production standards that are applied to all employees.

50
 Providing personal use items, such as prosthetic limbs, wheelchairs, eyeglasses or hearing aids. 

 Those accommodations that would be considered to be an undue hardship to the employer. 

 Excusing a violation of a uniformly applied conduct rule that is job-related and 

consistent with business necessity (e.g., an employer never has to tolerate or excuse 

violence, threats of violence, stealing or destruction of property). 

What Constitutes an Undue Hardship? 

An accommodation may be considered an undue hardship if it creates significant difficulty 

or expense to the employer. That is, an employer would not be required to provide an 

accommodation if it costs more than alternatives that are equally effective, requires extensive 

and disruptive renovations or negatively affects other employees or customers. Undue 

hardships are determined on a case-by-case basis. Factors to take into consideration when 

determining whether an accommodation constitutes an undue hardship are: 

 The cost and nature of the accommodation; 

 The overall financial resources of the facility; 

 The overall financial resources of the employer; 

 The type of operation of the covered employer; and 

 The impact of the accommodation upon the operation of the facility. 

What Should an Employee Do to Request an Accommodation? 

The employee must let the employer know that he or she needs an adjustment or change at 

work because of a disability. Requests for accommodations can be made orally or in writing. 

What Should an Employer Do Following a Request for an Accommodation? 

The following are the steps an employer should take in response to an accommodation request:

 Verify the employee’s disability.

 Identify the essential job functions that require accommodations.

 Consult with the individual to identify a variety of accommodations to reduce or remove 

barriers and to increase productivity. 

 Implement the most appropriate accommodations, taking into account the preferences of 

the individual with disabilities.

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Reasonable Accommodations Resources

Technical Assistance and Guidance 

Job Accommodation Network (JAN) .............................................. 1-800-526-7234 (voice/TTY)

www.jan.wvu.edu 

Virginia Commonwealth University, Rehabilitation Research and 

Training Center (RRTC) on Workplace Supports........................................804-828-1851 (voice)

804-828-2494 (TTY)

www.worksupport.com

U.S. Equal Employment Opportunity Commission (EEOC).................... 1-800-669-4000 (voice)

1-800-669-6820 (TTY) 

www.eeoc.gov 

U.S. Department of Labor, Office of Disability Employment Policy ........... 1-866-633-7365 (voice)

1-877-889-5627 (TTY) 

www.dol.gov/odep

ADA Disability and Business Technical Assistance Centers (DBTAC)...................... 1-800-949-4232 

(voice/TTY)

www.dbtac.vcu.edu

Registry of Interpreters for the Deaf (RID) .................................................703-838-0030 (voice)

703-838-0459 (TTY)

http://rid.org

Rehabilitation Engineering and Assistive Technology Society of 

North America (RESNA), Technical Assistance Project ...........................703-524-6686 (voice)

703-524-6639 (TTY)

www.resna.org/taproject

University of Michigan, Industrial and Operations Engineering Department ................734-764-6473

http://ioe.engin.umich.edu

Financial Assistance and Cost Sharing 

Internal Revenue Service..........................................................................202-622-6060 (voice)

www.irs.ustreas.gov

Rehabilitation Services Administration ......................................................202-245-7488 (voice)

www.ed.gov/about/offices/list/osers/rsa

52
References

Brannick, A., & S. Bruyère. 1999. The ADA at work: Implementation of the employment 

provisions of the Americans with Disabilities Act. Alexandria, VA: Society for Human 

Resource Management. 

Brook, V., R. Fraser, H. Green, R. Habeck, B. McMahon and P. Wehman. 2004. Business, 

disability and employment: corporate models of success. Richmond: Virginia Commonwealth 

University, Rehabilitation Research and Training Center of Workplace Supports.

Business for Social Responsibility. 2005. Workplace diversity. Retrieved January 31, 2007, 

from http://www.bsr.org/CSRResources/IssueBriefDetail.cfm?DocumentID=50969.

Council of State Administrators of Vocational Rehabilitation. 2005. Employing the talents 

of Americans with disAbilities. Retrieved March 14, 2006, from 

http://www.rehabnetwork.org/busrel/doc/Business_Relations_Briefing_Booklet.pdf.

Council of State Administrators of Vocational Rehabilitation. 2005. Vocational rehabilitation 

success stories. Retrieved March 10, 2006, from 

http://www.rehabnetwork.org/Customer_Letters/customers_letters.htm.

Ellwood, D. 2003. Grow faster together, or grow slowly apart. Washington, DC: The Aspen 

Institute, Economic Opportunities Program.

Hendricks, D.J., L. Batiste and A. Hirsh. 2005. Cost and effectiveness of accommodations 

in the workplace: preliminary results of a nationwide study. Morgantown, W.V. Job 

Accommodation Network, Office of Disability Employment Policy, U.S. Department of Labor.

Mohler, A., R. Parker, N. Romano and G. Siperstein. 2006. A national survey of 

consumer attitudes toward companies that hire people with disabilities. Boston: 

University of Massachusetts Boston, Center for Social Development and Education.

53
U.S. Chamber of Commerce and Virginia Commonwealth University, Rehabilitation 

Research and Training Center on Workplace Supports. Revised 2007. Fast Facts On... 

Business tax credits & deductions for employment of people with disabilities. Richmond, 

VA: Author. Also available online at http://www.worksupport.com/documents/taxcredits3.pdf.

U.S. Chamber of Commerce and Virginia Commonwealth University, Rehabilitation Research 

and Training Center on Workplace Supports. Revised 2006. Fast Facts On... Reasonable 

Accommodations and the Americans with Disabilities Act. Richmond, VA: Author. Also 

available online at http://www.worksupport.com/documents/ada_june%202006_update1.pdf.

U.S. Department of Education, Office of Special Education and Rehabilitative Services, 

Rehabilitation Services Administration. 2005. RSA form 911, case services report. Number 

1820-0508. Washington, DC: Author.

U.S. Department of Education, Office of Special Education and Rehabilitative Services, 

Rehabilitation Services Administration. 2003. Longitudinal study of the vocational 

rehabilitation services program, final report 2: VR services and outcomes. Retrieved 

June 20, 2003, from http://www.ed.gov/rschstat/eval/rehab/vr-final-report-2.pdf.

U.S. Department of the Treasury, Internal Revenue Service. 2005. Living and working with disabilities: 

tax benefits and credits. Publication 3966, catalog number 33430K. Washington, DC: Author.

The White House, Office of the Press Secretary. 2004. Proclamation “National Disability 

Employment Awareness Month,” dated Oct. 24, 2004. Retrieved March 10, 2006, from 

http://www.whitehouse.gov/news/releases/2004/10/20041021-3.html.

The White House, Office of the Press Secretary. 2005. Transcript of president’s radio 

address, dated Aug. 6, 2005. Retrieved March 10, 2006, from 

http://www.whitehouse.gov/news/releases/2005/08/20050806.html.

Virginia Business Leadership Network. Disability-Friendly Business Awards Nomination Packet. 

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54
Acknowledgments

This employment planning guide was originally published under joint development by the U.S. 

Department of Education and the U.S. Chamber of Commerce Center For Workforce Preparation. 

Office of Special Education and 

Rehabilitative Services

The U.S. Department of Education’s Office of 

Special Education and Rehabilitative Services 

(OSERS) is committed to improving employment 

opportunities for people with disabilities. In 

implementing President Bush’s No Child Left 

Behind Act of 2001 and the New Freedom 

Initiative, OSERS administers programs that 

educate and provide vocational rehabilitation 

services for youths and adults with disabilities 

and funds research to improve the lives of people 

with disabilities. OSERS comprises the Office 

of the Assistant Secretary and three program 

components: the Office of Special Education 

Programs, the National Institute on Disability and 

Rehabilitation Research and the Rehabilitation 

Services Administration. 

Office of Special Education and 

Rehabilitative Services 

U.S. Department of Education 

400 Maryland Ave. S.W.

Washington, DC 20202-7100

Phone: 202-245-7468

Fax: 202-245-7636

Web: www.ed.gov/about/offices/list/osers

Institute for a 

Competitive Workforce

The Institute for a Competitive Workforce 

(ICW) is a grant-based nonprofit affiliate of 

the U.S. Chamber of Commerce that focuses on 

workforce development and quality education. It 

assists chambers of commerce in the development 

of workforce strategies so that their members 

can hire, train, retain and advance workers 

with skills to compete in the 21st century. 

ICW builds leadership in local chambers for 

workforce development and helps chambers 

recognize the value and importance of this 

leadership role. In addition, it provides the 

tools, knowledge and strategic relationships for 

local chambers, businesses and communities to 

become successful. 

Institute for a Competitive Workforce

U.S. Chamber of Commerce

1615 H St. N.W.

Washington, DC 20062

Phone: 202-463-5525

Fax: 202-463-5308

Web: www.uschamber.com/icw

55


The Department of Education’s mission is to 

promote student achievement and preparation for 

global competitiveness by fostering educational 

excellence and ensuring equal access. 

w w w . e d . g o v