Below are links detailing Tax Incentives for hiring people with disabilities.

Work Opportunity Tax Credit (WOTC), Form 8850: The Work Opportunity Tax Credit (WOTC), which replaced the Targeted Jobs Tax Credit (TJTC) program, provides a tax credit for employers who hire certain targeted low-income group members, including those referred by Vocational Rehabilitation, former Temporary Assistance for Needy Families (TANF) recipients, youth, veterans, ex-offenders, food stamp recipients, summer youth employees, SSI recipients and people working under the Ticket to Work program.  Employers must apply and receive certification from the Nebraska Department of Labor that their newly hired employee belongs to one of the target groups eligible for WOTC before claiming credit on their federal income tax return.

Disabled Access Credit: IRS Code Section 44, Disabled Access Credit, IRS Form 8826
Small businesses may take an annual tax credit for making their businesses accessible to persons with disabilities, such as:

• Sign language interpreters for employees or customers who have hearing impairments
• Readers for employees or customers who have visual impairments
• Adaptive equipment or equipment modification
• Print materials in alternate formats (e.g., Braille, audio tape, large print)

Barrier Removal Tax Deduction: The Architectural Barrier Removal Tax Deduction encourages businesses of any size to remove architectural and transportation barriers to the mobility of persons with disabilities and the elderly. Businesses may claim a deduction of up to $15,000 a year for qualified expenses for items that normally must be capitalized. Businesses claim the deduction by listing it as a separate expense on their income tax return. Also, businesses may use the Disabled Tax Credit and the architectural/transportation tax deduction together in the same tax year, if the expenses meet the requirements of both sections. To use both, the deduction is equal to the difference between the total expenditures and the amount of the credit claimed.  Services include:

• Providing accessible parking spaces, ramps and curbs
• Providing telephones, water fountains, and restrooms that are accessible to persons using wheelchairs

Ticket to Work (TTW) Program: The TTW program in administered by the Social Security Administration, and provides an employer an opportunity to be paid for employing qualified Social Security beneficiaries with a disability. Payments can reach or exceed $20,000 per beneficiary.

An employer must apply to become an Employment Network so that upon hire, the qualified employee can assign their "Work Ticket" to the employer.  Once the employee reaches the minimal level of work as required by the program, the employer can submit a request for payment. 

For more information about SSA's Ticket to Work program, please visit www.ssa.gov/work or contact Karen Goehring kgoehring@ne.easterseals.com or 800.650.9880, Employer Engagement Manager, Easter Seals NE.