Employers need to know there are financial resources to help make workplace accommodations for people with disabilities. If you would like to discuss workplace
accommodations and the tax credits or tax deduction that may be available to you, contact a CareerForce Employment Specialist (mailto: VRS.CustomerService@state.mn.us).
Disabled Access Tax Credit
The Disabled Access Credit provides a non-refundable credit for small businesses that incur expenses to provide access to people with disabilities. An eligible small business is one that earned $1 million or less or had no more than 30 full-time employees in the previous year. A business may take the credit every year they incur access expenses. Refer to Form 8826, Disabled Access Credit, for information about eligible expenditures.
Architectural Barrier Removal Tax Deduction
The Architectural Barrier Removal Tax Deduction encourages businesses of any size to remove architectural and transportation barriers that inhibit the mobility of people with disabilities. Businesses may claim a deduction of up to $15,000 a year for qualified expenses for items that normally must be capitalized. Businesses claim the deduction by listing it as a separate expense on their income tax return.