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ARCHITECTURAL/TRANSPORTATION TAX DEDUCTION
(IRS Code Section 190)
Small businesses may take an annual tax credit intended to cover the cost of making their businesses accessible to persons with disabilities (employees or customers).
Eligibility:
All businesses are eligible to take an annual deduction for expenses incurred to remove physical, structural, and transportation (i.e. vehicle-related) barriers for persons with disabilities at the workplace.
Qualifying Expenses and Amount:
The deduction, up to $15,000, is available every year. It can be used for a variety of costs to update a facility or public transportation vehicle, owned or leased for use in the business, more accessible to and usable by persons with disabilities. In order for expenses to be deductible, accessibility standards established under the Section 190 regulations must be met. 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.
To Claim Credit:
Complete IRS Form 8826, Disabled Access Credit
Additional Information:
http://www.irs.gov/pub/irs-pdf/p334.pdf
or call
800-829-3676 (voice)
800-829-4059 (TTY)
Updated: November, 2008
