Assistive Listening Knowledge Base
  • Government tax guidance

Tax benefits for businesses who have employees with disabilities

From https://assistivelisteningknowledgebase.org/evidence/irs-business-access-tax-incentives/ · record checked 13 October 2026

  • Internal Revenue Service

Government (US Internal Revenue Service)

Summary

IRS guidance distinguishes the nonrefundable small-business access credit from the deduction for qualified architectural and transportation barrier removal.

Key findings

  • The disabled access credit is nonrefundable and may be taken each year an eligible small business incurs access expenditures. The page gives the prior-year US$1 million receipts or 30 full-time employees eligibility thresholds and refers readers to Form 8826.
  • Businesses of any size may deduct up to US$15,000 a year for qualified architectural and transportation barrier-removal expenses that would otherwise be capitalised.
  • The credit and deduction may be used in the same tax year only when expenses meet both sets of requirements; the deduction then excludes the amount claimed as the credit.

Limits

Date is the page’s last-reviewed-or-updated date. The page does not establish that any particular listening-system installation meets the barrier-removal deduction rules; it is not an equipment-specific approval.

Read the original

www.irs.gov/businesses/small-businesses-self-employed/tax-benefits-for-businesses-who-have-employees-with-disabilities

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Cited in

Cite this source

Internal Revenue Service. Tax benefits for businesses who have employees with disabilities. 30 June 2026. https://www.irs.gov/businesses/small-businesses-self-employed/tax-benefits-for-businesses-who-have-employees-with-disabilities (accessed 13 October 2026).

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