Friday, July 27, 2012
Tax Benefits of ADA Compliance
To assist businesses with complying with the ADA, Section 44 of the IRS
Code allows a tax credit for small businesses and Section 190 of the IRS Code
allows a tax deduction for all businesses. The tax credit is available to
businesses that have total revenues of $1,000,000 or less in the previous tax
year or 30 or fewer full-time employees. This credit can cover 50% of the
eligible access expenditures in a year up to $10,250 (maximum credit of $5000).
The tax credit can be used to offset the cost of undertaking barrier removal and
alterations to improve accessibility; providing accessible formats such as
Braille, large print and audio tape; making available a sign language
interpreter or a reader for customers or employees; and for purchasing certain
adaptive equipment. The tax deduction is available to all businesses with a
maximum deduction of $15,000 per year. The tax deduction can be claimed for
expenses incurred in barrier removal and alterations. To learn more about the
tax credit and tax deduction provisions, contact the DOJ ADA Information Line
(at 800-514-0301 (voice); 800-514-0383 (TTY).
Thursday, July 26, 2012
22 years old and still under attack--the ADA
The business community has long been seeking to require that they be given some notice before their failure to comply with federal accessibility law results in accountability. The first such attempt was the “ADA Notification Act.” See H.R. 3590, 106th Cong., 2d Sess. (2000); S. 3122, 106th Cong., 2d Sess. (2000); H.R. 914, 107th Cong., 1st Sess. (2001); S. 782, 107th Cong., 1st Sess. (2001); H.R. 728, 108th Cong., 1st Sess. (2003). Thankfully, it never got anywhere.
However, the attacks keep coming, the latest from Rep. Lungren, a Republican from California who has proposed the ironically named "ACCESS" Act. The acronym is for "ADA Compliance for Customer Entry to Stores and Services." You can read the text here: http://www.opencongress.org/bill/112-h3356/text
It simply seeks to require folks with disabilities, who have encountered barriers to their access to businesses, to give such businesses notice of the 22-year-old ADA and an "opportunity" to comply with it before they utilize their private right of action to enforce the ADA. Cleary, 22 years is not nearly enough time to figure out how to stripe a parking lot, or to ramp an entry.
The Judiciary Committee held hearings in connection with this proposed legislation on June 27, 2012, and I've not heard any updates regarding it since. Let's hope this one dies quickly. To make sure of it, write your member of congress!
However, the attacks keep coming, the latest from Rep. Lungren, a Republican from California who has proposed the ironically named "ACCESS" Act. The acronym is for "ADA Compliance for Customer Entry to Stores and Services." You can read the text here: http://www.opencongress.org/bill/112-h3356/text
It simply seeks to require folks with disabilities, who have encountered barriers to their access to businesses, to give such businesses notice of the 22-year-old ADA and an "opportunity" to comply with it before they utilize their private right of action to enforce the ADA. Cleary, 22 years is not nearly enough time to figure out how to stripe a parking lot, or to ramp an entry.
The Judiciary Committee held hearings in connection with this proposed legislation on June 27, 2012, and I've not heard any updates regarding it since. Let's hope this one dies quickly. To make sure of it, write your member of congress!
The 22nd Anniversary of the Americans with Disabilities Act
Today is a special day. This month marks my tenth year in a law practice that is primarily dedicated to representing clients with disabilities. Today also marks the 22nd anniversary of the ADA. Earlier today, President Obama proclaimed the following in honor of the 22nd anniversary of the ADA:
BY THE PRESIDENT OF THE UNITED STATES OF AMERICA
A PROCLAMATION
Since our earliest days, America has measured its progress not only by the growth of our borders and the breadth of our economy, but also by how far we reach toward fully realizing the fundamental rights, protections, and freedoms afforded to each of us by our Nation's founding documents. For generations, many Americans with disabilities lived as second-class citizens who were denied those most basic opportunities. Not content to accept the world as it was, they marched and organized and testified, coupling quiet acts of persistence and perseverance with vocal acts of advocacy. And step by step, progress was won. Protections were put into law. And a wave of change swept across our country, tearing down the barriers that kept persons with disabilities from securing their fullest measure of happiness.
Today, we mark the 22nd anniversary of the Americans with Disabilities Act (ADA) -- a historic piece of civil rights legislation that affirmed Americans with disabilities are Americans first. When many wrongfully doubted that people with disabilities could participate in our society, contribute to our economy, or support their families, the ADA asserted that they could. Under this landmark law, America became the first Nation to comprehensively declare equality for its citizens with disabilities -- an accomplishment that continues to guide our country toward fulfilling its most essential promises not just for some, but for all.
Yet, despite the gains we have made, independence and freedom from discrimination remain out of reach for too many individuals with disabilities. That is why my Administration continues to build on the legacy set forth by the ADA. Thanks to the Affordable Care Act, insurance companies can no longer deny coverage to children with disabilities because of pre-existing conditions, medical history, or genetic information -- a provision that will be extended to all Americans in 2014. We have fought to protect and strengthen Medicare and Medicaid by improving benefits and opposing proposals that would shift costs to seniors and persons with disabilities. And earlier this year, we established the Administration for Community Living at the Department of Health and Human Services to help ensure people with disabilities have the support they need to live with respect and dignity in their communities, and to be fully included in our national life.
Because every American deserves access to a world-class education, we have worked to make learning environments safer and more inclusive. Last September, the Department of Education implemented new standards for the Individuals with Disabilities Education Act that will help measure and improve outcomes for infants and toddlers with disabilities. Moving forward, we will continue to take action to help all children learn, develop, and participate in instructional programs that equip them with the tools for success in school and beyond.
As we mark this milestone and reflect on the barriers that remain, we also pay tribute to the courageous individuals and communities who have made progress possible. Because so many advocates understood injustice from the depths of their own experience, they also knew that by allowing injustice to stand, we were depriving our Nation and our economy of the full talents and contributions of tens of millions of Americans with disabilities. Today, those Americans are leaders not only in every field and throughout every part of our national life, but also in the journey to bring the American dream within reach for our next generation. On this anniversary of the ADA, we celebrate the contributions Americans with disabilities have made to our Nation, and we rededicate ourselves to empowering every individual with those most American principles of equal access and equal opportunity.
NOW, THEREFORE, I, BARACK OBAMA, President of the United States of America, by virtue of the authority vested in me by the Constitution and the laws of the United States, do hereby proclaim July 26, 2012, the Anniversary of the Americans with Disabilities Act. I encourage Americans across our Nation to celebrate the 22nd anniversary of this civil rights law and the many contributions of individuals with disabilities.
IN WITNESS WHEREOF, I have hereunto set my hand this twenty-sixth day of July, in the year of our Lord two thousand twelve, and of the Independence of the United States of America the two hundred and thirty-seventh.
BARACK OBAMA
BY THE PRESIDENT OF THE UNITED STATES OF AMERICA
A PROCLAMATION
Since our earliest days, America has measured its progress not only by the growth of our borders and the breadth of our economy, but also by how far we reach toward fully realizing the fundamental rights, protections, and freedoms afforded to each of us by our Nation's founding documents. For generations, many Americans with disabilities lived as second-class citizens who were denied those most basic opportunities. Not content to accept the world as it was, they marched and organized and testified, coupling quiet acts of persistence and perseverance with vocal acts of advocacy. And step by step, progress was won. Protections were put into law. And a wave of change swept across our country, tearing down the barriers that kept persons with disabilities from securing their fullest measure of happiness.
Today, we mark the 22nd anniversary of the Americans with Disabilities Act (ADA) -- a historic piece of civil rights legislation that affirmed Americans with disabilities are Americans first. When many wrongfully doubted that people with disabilities could participate in our society, contribute to our economy, or support their families, the ADA asserted that they could. Under this landmark law, America became the first Nation to comprehensively declare equality for its citizens with disabilities -- an accomplishment that continues to guide our country toward fulfilling its most essential promises not just for some, but for all.
Yet, despite the gains we have made, independence and freedom from discrimination remain out of reach for too many individuals with disabilities. That is why my Administration continues to build on the legacy set forth by the ADA. Thanks to the Affordable Care Act, insurance companies can no longer deny coverage to children with disabilities because of pre-existing conditions, medical history, or genetic information -- a provision that will be extended to all Americans in 2014. We have fought to protect and strengthen Medicare and Medicaid by improving benefits and opposing proposals that would shift costs to seniors and persons with disabilities. And earlier this year, we established the Administration for Community Living at the Department of Health and Human Services to help ensure people with disabilities have the support they need to live with respect and dignity in their communities, and to be fully included in our national life.
Because every American deserves access to a world-class education, we have worked to make learning environments safer and more inclusive. Last September, the Department of Education implemented new standards for the Individuals with Disabilities Education Act that will help measure and improve outcomes for infants and toddlers with disabilities. Moving forward, we will continue to take action to help all children learn, develop, and participate in instructional programs that equip them with the tools for success in school and beyond.
As we mark this milestone and reflect on the barriers that remain, we also pay tribute to the courageous individuals and communities who have made progress possible. Because so many advocates understood injustice from the depths of their own experience, they also knew that by allowing injustice to stand, we were depriving our Nation and our economy of the full talents and contributions of tens of millions of Americans with disabilities. Today, those Americans are leaders not only in every field and throughout every part of our national life, but also in the journey to bring the American dream within reach for our next generation. On this anniversary of the ADA, we celebrate the contributions Americans with disabilities have made to our Nation, and we rededicate ourselves to empowering every individual with those most American principles of equal access and equal opportunity.
NOW, THEREFORE, I, BARACK OBAMA, President of the United States of America, by virtue of the authority vested in me by the Constitution and the laws of the United States, do hereby proclaim July 26, 2012, the Anniversary of the Americans with Disabilities Act. I encourage Americans across our Nation to celebrate the 22nd anniversary of this civil rights law and the many contributions of individuals with disabilities.
IN WITNESS WHEREOF, I have hereunto set my hand this twenty-sixth day of July, in the year of our Lord two thousand twelve, and of the Independence of the United States of America the two hundred and thirty-seventh.
BARACK OBAMA
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