The eligible small businesses are those with annual gross receipts of 1 million dollars or less or who employ 30 or fewer full-time employees. The Internal Revenue Service also allows a barrier removal tax deduction. To be eligible, modifications must meet the requirements of standards established by IRS regulations implementing Section 190.3 State vocational rehabilitation services and other government programs may also be able to provide monetary or other help to people with disabilities who need adaptive equipment or other help. The ADA tax credit and these other sources may very well reduce any undue hardship on the employer by helping to pay for many reasonable accommodations. The ADA does state that employers do not have to make accommodations when they constitute an undue hardship for a business.
Undue hardship is defined as an action requiring significant difficulty or expense.
Like reasonable accommodation, determining undue hardship must be done on an individual basis. The nature and cost of the accommodation. The EEOC has issued regulations for Title I as well as a technical assistance manual. For more information on the ADA, or referral to a community resource, contact your local chapter of The Arc or the National Employment and Training Program located at The Arc, National Headquarters. The President's Committee on Employment of People With Disabilities.