Hiring disabled workers.

• Author: Laffie, Lesli S.
• Position: Tax credits

Despite the recent economic slowdown, the Department of Labor (DOL) projects U.S. job growth to increase by 55 million by 2008. One place to look for workers is the Employee Referral Assistance Network (EARN), a free service that the DOL sponsors.

EARN puts employers in touch with qualified candidates with a disability. Another resource, the Job Accommodations Network (JAN), provides employers with information about accommodating people with disabilities at the workplace.

Employers can call (866) 4-USA-DOL, or visit the EARN (earnworks. com) or JAN (janweb.icdi.wvu.edu) website for more information.

Three tax incentives help employers cover the cost of accommodating employees with disabilities and of making their businesses accessible to disabled employees and/or customers.

Disabled access credit: Sec. 44 applies to making a business accessible. Small businesses that, in the previous year, earned a maximum of $1 million in revenue or had 30 or fewer full-time employees are eligible.

The credit is 50% of expenditures over $250, not to exceed $10,250, for a $5,000 maximum benefit. The annual credit can be used for a variety of costs, such as:

* Sign-language interpreters for hearing-impaired employees or customers.

* Readers for visually impaired employees or customers.

* Adaptive equipment or the modification of equipment.

* Print materials in alternate formats (e.g., Braille, audio tape, large print).

* Removal of architectural barriers in buildings or vehicles.

Barrier removal deduction: This is an annual deduction under Sec. 190 for expenses incurred to remove physical, structural and transportation barriers for persons with disabilities at the workplace.

Businesses may take a tax deduction of up to $15,000 a year for such expenses and depreciate the excess.

Businesses can also make a facility or public transportation...