Credits and Incentives


These are Federal tax incentives that can help businesses cover the cost of accommodations for employees and customers with disabilities.

Work Opportunity Tax Credit

The maximum tax credit amount is a 40 percent tax credit on qualified first year wages up to $6,000, or $2,400 for a one-year period.

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Small Business, Disabled Access Credit

Small businesses may take an annual tax credit for making their businesses accessible to persons with disabilities. The credit is 50 percent of expenditures over $250, not to exceed $10,250, for a maximum benefit of $5,000. The credit amount is subtracted from the total tax liability.

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Architectural/Transportation Tax Deduction, Barrier Removal

Businesses may take an annual deduction for expenses incurred to remove physical, structural and transportation barriers for persons with disabilities. The Internal Revenue Service (IRS) allows a deduction of up to $15,000 per year for qualified architectural and transportation barrier removal expenses.

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Training Subsidies

Funding is available to offset the cost of providing training to a job seeker who is a DOR consumer. Generally, DOR offers employers up to $1,500 for OJT but more than that amount may be provided if the consumer needs more training than usual or the position has a higher level of skill requirement. The goal is that the employer keeps the consumer hired on as an employee at the conclusion of the OJT contract.