Hiring Disability Credits and Accommodation of Disabilities

Summary

This practice note examines disability employment and the availability and impact of state and federal tax credits for employers that hire and provide accommodations to workers with disabilities. The practice note explores how federal provisions issued by the Internal Revenue Service (IRS), the Equal Employment Opportunity Commission (EEOC), and the Department of Labor (DOL) affect disability hiring credits and workplace accommodation incentives. It also examines state provisions that encourage the employment of individuals with disabilities and the provision of disability accommodations. Included below is a survey detailing the specific state tax credit provisions applicable to disability hiring incentives and disability accommodation incentives.