{
  "id": "RS21006",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RS21006",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 316233,
      "date": "2005-06-28",
      "retrieved": "2016-04-07T19:40:23.941029",
      "title": "Business Tax Provisions That Benefit Persons with Disabilities",
      "summary": "This report describes tax provisions designed to either help businesses in making their facilities\navailable to the disabled or to promote the hiring of disabled persons. Federal tax law provides four\nInternal Revenue Code provisions of special significance to disabled individuals. The first three\nprovisions discussed in this report are employer based: the work opportunity tax credit, the\ndeduction for architectural and transportation barrier removal, and the tax credit for public\naccommodations expenditures for disabled individuals. A fourth provision, a deduction for\nemployee business expenses, is available to a disabled employee. Analysis of the tax provisions\nsuggests that few corporate and individual taxpayers use the tax provisions designed to encourage\nthe hiring, retention, and accommodation of disabled workers. (1)  \n For additional information on tax provisions available to disabled taxpayers see the Internal\nRevenue Service's publication 907, entitled  Tax Highlights for Persons with\nDisabilities . (2)  \n This report will be updated in future years to reflect statutory changes. \n \n   \n \n 1.  U.S. General Accounting Office,  Business Tax\nIncentives: Incentives to Employ Workers with Disabilities Receive Limited Use and Have\nan Uncertain Impact , GAO report GAO-03-39 (Washington: December 11, 2002);\n http://www.gao.gov/atext/d0339.txt , visited May 24, 2005.\n \n 2.  U.S. Dept. of the Treasury, Internal Revenue Service, Tax Highlights for\nPersons with Disabilities, Publication 907 (Washington:\n2003);  http://www.irs.gov/pub/irs-pdf/p907.pdf , visited May 26, 2005.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
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          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/RS21006",
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          "images": null
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      ],
      "topics": []
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}