The Application of Federal Tax Incentives Supporting the Americans with Disabilities Act

• In Event: Session A: Taxes

Abstract

Congress has passed a number of laws seeking to achieve equal access to employment and market opportunities for individuals with a disability.In particular, the Americans with Disabilities Act (ADA) has a broad reach across both public and private enterprises. One of the ways in which Congress seeks to mitigate the costs of these provisions and encourage achieving the objective of access is through tax provisions. The implementation of the tax incentives is directly based on the scope of the statutory and regulatory rules. This paper will overview the tax incentives and discuss changes in their application related to changes in the marketplace. For instance, the shift to online commerce has raised questions regarding ADA applicability and the associated tax incentives.

Author

• Craig G. White, University of New Mexico