Tax Incentives Boost Hiring and Accessibility for People with Disabilities.
This law creates stronger tax incentives for employers who hire individuals receiving Social Security disability benefits (SSDI/SSI), aiming to increase employment opportunities for this group. It also significantly expands tax credits and deductions available to businesses for making their facilities and services more accessible, including digital accessibility. These changes are designed to facilitate professional integration and improve the daily lives of people with disabilities.
Key points
Employers receive larger tax credits (Work Opportunity Credit) for hiring individuals receiving SSDI/SSI, including a new credit for the second year of employment.
The maximum eligible expense limit for the Disabled Access Credit for small businesses increases from $10,250 to $20,250.
The maximum deduction for removing architectural barriers is doubled (from $15,000 to $30,000) and now explicitly covers improving internet and telecommunications accessibility.
Expired
Additional Information
Print number: 118_S_3076
Sponsor: Sen. Casey, Robert P., Jr. [D-PA]
Process start date: 2023-10-18