Complying with the Americans with Disabilities Act: costs and tax treatment.
The National Public Accountant › Vol. 38 Nbr. 6, June 1993
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Summary
An analysis of the kinds of costs employers will incur resulting from compliance with provisions of the Americans with Disabilities Act of 1990 is presented. Two tax provisions which employers can avail themselves of in mitigating the net costs of compliance are specifically explored. These are the architectural and transportation barrier removal expense and the disabled access credit.
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Complying with the Americans with Disabilities Act: costs and tax treatment.
The Americans With Disabilities Act (ADA) of 1990 was enacted to guarantee individuals with disabilities equal opportunity in employment, public accommodations, state and local government services, transportation and telecommunications. Many businesses must already comply or comply soon with the provisions dealing with employment and public accommodations.|1~ The employment requirements were effective on July 26, 1992, for employers with 25 or more employees and will become effective on July 26, 1994, for employers with 15 to 24 employees. The public accommodations requirements were effective in general on January 26, 1992. Businesses with 25 or fewer employees and gross receipts...
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