Disability Employment Incentive Act

Posted on February 26, 2019

Disability Employment Incentive Act

To amend the Internal Revenue Code of 1986 to include individuals receiving Social Security Disability Insurance benefits under the work opportunity credit, increase the work opportunity credit for vocational rehabilitation referrals, qualified SSI recipients, and qualified SSDI recipients, expand the disabled access credit, and enhance the deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly

Synopsis:

S. 255 would increase three tax benefits available to businesses that hire individuals with disabilities and make their premises more accessible. It would widen eligibility for the Work Opportunity Tax Credit, available to employers who hire individuals from groups facing high rates of unemployment, by adding Social Security Disability Insurance recipients to a list that also includes Supplemental Security Income or Temporary Assistance for Needy Families recipients, Supplemental Nutrition Assistance Program enrollees and vocational rehabilitation referrals. It would also expand the tax credit, which businesses can currently claim only for first-year employees, to include second-year employees. In addition, S. 255 would change the Disabled Access Credit, which offsets some accessibility-related renovation costs, to cover more expensive projects and apply to more businesses.

Sen. Bob Casey
S. 255 lead sponsor

Supporters:

Sens. Casey (D-Pa.), Duckworth (D-Ill.), Murray (D-Wash.), Van Hollen (D-Md.), Hassan (D-N.H.), Klobuchar (D-Minn.); American Association of People with Disabilities, American Network of Community Options and Resources, Autism Society, Christopher & Dana Reeve Foundation, The Arc, Paralyzed Veterans of America.

Opponents:

None reported.

Links to Additional Resources:

This entry was posted in and tagged Bob Casey, disability employment, Employment & Life Skills, S. 255, S255, taxation, U.S. Congress.