Does your business or organization have a centralized accommodation fund to use when accommodating people with disabilities, or does the cost of accommodations come out of each department's budget?

Not having a centralized fund can be a disincentive for managers to hire workers who need accommodations. It is a disincentive for managers to actively recruit and hire workers with disabilities if they suspect that doing so will decrease the operating budget for their department or project.

A centralized fund allows for the accommodation of employees to be part of the cost of doing business as a whole. Increasing the diversity of the workforce is a goal many businesses and organizations have; a centralized fund is one tool that sends the message to hiring managers that the company is serious about recruiting employees with disabilities.

Do you know how the cost of employee accommodations are allocated at your organization? Now would be the time to find out. If you don't already have a centralized accommodation fund, bring it up as a topic for discussion at your next management meeting.

Did you know that businesses accommodating people with disabilities may qualify for some of the following tax credits and deductions? Not all tax preparers are aware of these opportunities--be sure to talk to your tax professional about these important tax incentives.

Disabled Access Credit

The Disabled Access Credit provides a non-refundable credit for small businesses that incur expenditures for the purpose of providing access to persons with disabilities. An eligible small business is one that that earned $1 million or less or had no more than 30 full-time employees in the previous year; they may take the credit each and every year they incur access expenditures. Refer to Form 8826, Disabled Access Credit  for information about eligible expenditures.

Barrier Removal Tax Deduction

The Architectural Barrier Removal Tax Deduction encourages businesses of any size to remove architectural and transportation barriers to the mobility of persons with disabilities and the elderly. Businesses may claim a deduction of up to $15,000 a year for qualified expenses for items that normally must be capitalized. Businesses claim the deduction by listing it as a separate expense on their income tax return. Also, businesses may use the Disabled Tax Credit and the architectural/transportation tax deduction together in the same tax year, if the expenses meet the requirements of both sections. To use both, the deduction is equal to the difference between the total expenditures and the amount of the credit claimed.

See the IRS website for more details.