PROGRAM / POLICY / INITIATIVE

DESCRIPTION

TARGET POPULATION

Americans with Disabilities Act of 1990

Prohibits job-related discrimination against people with disabilities and requires employers to provide “reasonable accommodations” which might include personal assistance services or AT devices.

All people with disabilities.

Tax Policies

Section 190 Tax Deduction

Allows businesses to deduct expenses related to removing impediments to persons with disabilities from their place of business.

All businesses.

Section 44 Tax Credit

Tax credit intended to help cover the expenses incurred by small businesses to provide access to people with disabilities.

Small businesses.

Work Opportunity Tax Credit

Provides employers a tax credit equal to 35% of the wages of certain groups, including people with disabilities.

Employers of targeted groups including people with disabilities.