Don't utilize financial work incentives to fill a position with a person with a disability who can't perform the essential functions of the job, with or without reasonable accommodation. Although seemingly complex, be willing to consider job site accommodations. Disabled Access Credit Small businesses may take an annual tax credit for making their businesses accessible to persons with disabilities. The tax credit does not apply to the costs of new construction, and a building being modified must have been placed in service before November 5, 1990. Barrier Removal Businesses may take an annual deduction for expenses incurred to remove physical, structural, and transportation barriers for persons with disabilities at the workplace.
All businesses are eligible.
The deduction may not be used for expenses incurred for new construction, or for a complete renovation of a facility or public transportation vehicle, or for the normal replacement of depreciable property. For more information on hiring people with disabilities contact your local DVR Business Relations Consultant .