Accessibility Tax Incentives
"I had no idea where I could look for help when an accident totaled our van and left us helpless miles from home. Nor-Cal Mobility rescued us with a rental delivered! We were saved by Nor-Cal!" - Beverly B.
"Workmanship is absolutely outstanding!" - Bud R.
"Greg is our angel -- he is very compassionate, understanding and knows his business. Our family is very grateful! Thank you!" - Cathy M.
"The van was exactly what my wife wanted! Thanks!" - Chester K.
"Thank you for all of your help. I love my new van!" - Deborah F.
"Thank you for everything! We love our new van!" - Gary & Tracy S.
"Terrance was great! This process was frustrating and he was always there to help. Could not have done it without him." - Jerry F.
"Thank you for everything you have done for our boys. We appreciate how fast and easy everything went." - Judy L.
"Extremely courteous and knowledgeable staff. Should I ever need another special needs vehicle, I will, without a doubt, return to Nor-Cal Mobility for my vehicle." - Larry S.
"Alex is the best! He took such great care with Mom, made her feel very special and took lots of time explaining all factors to her and I." - Linda C.
"We had an excellent experience dealing with Al. He was very courteous and knowledgeable. We were very satisfied. Thank you!" - Lylliam D.
"Al was generous and absolutely accomodating. He was kind and patient." - Pacific Institute
"I am very happy with my van. It makes my life so much easier!" - Pam C.
"My buying experience couldn't have been better. Alex is great!" - Ray M.
"Terrance is a great salesman and helped us through all of the confusion. He is great to work with -- very professional and helpful. He gets an A+ from us." - Richard and Nelma B.
"Nor-Cal Mobility makes us feel like family!" - Robert W.
"I'm a very satisfied customer at Nor-Cal Mobility. Good place, good crew!" - Robin W.
"The people at Nor-Cal Mobility are just great to work with!" - Stephen C.
"Al and his staff are great! They are all very knowledgeable and demonstrated great customer service!" - Suzanne Z.
"Courtney was extremely helpful throughout the whole process and was impeccable in his follow-up. Because of his dilligence, I've already been able to recommend Nor-Cal Mobility to two other disabled persons interested in buying a vehicle." - Thomas L.
The Internal Revenue Service is seeking to make businesses aware of tax incentives available for certain costs associated with improving accessibility for the disabled. Title I of the Americans with Disabilities Act of 1990 (ADA) prohibits private employers with 15 or more employees from discriminating against a qualified individual with a disability. To implement this prohibition, the ADA requires that employers provide reasonable accommodations to the known physical or mental limitations of a qualified individual with a disability, unless to do so would impose an undue hardship on the operation of an employer's business.
Two tax incentives are available to businesses to help cover the cost of making access improvements. The first is a tax credit that can be used for architectural adaptations, equipment acquisitions, and services such as sign language interpreters. The second is a tax deduction that can be used for architectural and transportation adaptations.
Internal Revenue Code Section 44 creates a disabled access credit to help small businesses cover ADA-related eligible access expenditures. A business that for the previous tax year had either revenues of $1,000,000 or less or 30 or fewer full-time workers may take advantage of this credit. The amount of the tax credit is equal to 50% of the eligible access expenditures in a year that exceed $250 but are not more than $10,250. Thus, the maximum allowable credit is $5,000. The credit can be used to cover a variety of expenditures including barrier removal, providing interpreters, or providing or modifying equipment. However, the expenses must be associated with required adaptations to existing facilities. The credit is not available for costs of new construction. For additional information on required expenditures of the ADA see www.ada.gov.
The tax deduction, established under Section 190 of the Internal Revenue Code allows a business of any size to expense up to a maximum of $15,000 per year of items that normally must be capitalized (depreciated). This deduction may be used for expenses associated with the removal of architectural or transportation barriers in association with a trade or business that complies with applicable accessibility standards.
These two incentives can be used in combination if the expenditures qualify under both Sections 44 and 190. In such a case the deduction is equal to the difference between the total expenditures and the amount of the credit claimed. Both the tax credit and the deduction can be used annually. However, you may not carry over expenses from one year to the next and claim a credit or deduction for a previous year's expense.
