Incentives for Hiring People Who Are Blind

The Federal Government provides several tax incentives to encourage businesses to comply with the Americans with Disabilities Act (ADA). Below are three Federal Tax credits available to small business owners and employers in the state of South Carolina.

Small Business Tax Credit

Businesses with 30 or fewer employees or $1,000,000 or less per year in total revenue may receive a tax credit for the cost of accommodations, such as barrier removal and providing auxiliary aids and services for employees (for example, providing sign language interpreters, creating Braille documents, building ramps). For additional information, contact the Internal Revenue Service.

Work Opportunity Tax Credit (WOTC)

WOTC is available to employers for hiring individuals from economically disadvantaged backgrounds. Employers may receive a tax credit of up to $2,400 per individual hired. Many people with disabilities meet the criteria for WOTC, including recipients of Supplemental Security Income (SSI) and all consumers of state vocational rehabilitation agencies.

The Architectural/Transportation Tax Deduction

Under the Architectural/Transportation Tax Deduction, IRS Code, Section 190, Barrier Removal, businesses may receive credit for removing physical, structural, and transportation barriers (for example, widening doors, building ramps, modifying vehicles, adding Braille and large print signage). More information is available from the IRS here and here.