Title 25 Section 44 of the IRS Code
An eligible small business that pays incurred expenses for providing access to persons with disabilities to comply with applicable requirements under the ADA is allowed a non-refundable tax credit. The Credit is 50% of eligible expenses reasonable and necessary for facilities presently in service for the year that are more than $250 but not more than $10,250. Maximum in any one year is $5,000 and cannot exceed tax liability for the year. Expenses used for the credit cannot also be used for the deduction for removal of barriers. An eligible business did not have more than 30 full-time employees or did not have more than $1 million in gross receipts in the proceeding year.
The Program is open to private-for-profit employers. The tax credit for hiring from a WOTC Target Group is as much as $2,000 per hire; 40% of qualified first year wages for those employed at least 400 hours; 25% for those employed at least 120 hours. Qualified wages are capped at $6,000 ($3,000 for summer youth target group). To qualify employers for the WOTC, new hires must begin work before January 1, 2013.