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  Iowa Workforce Access
430 E Grand Ave.
Des Moines, IA 50309
Telephone: (515) 281- 9045
FAX: (515) 281- 9096
Email:
access@iwd.iowa.gov

 

Federal Architectural & Transportation
Barrier Removal
(Access Related Tax Incentive)

Follow the link to your question????

What is it?
Who is eligible?
What is the amount?
What expenses are covered?
What expenses are not covered?
May I use the tax credit and tax deduction together?
Are there limits on annual usage?
How can this credit be deducted?
Where can I obtain additional information?

What is it? Businesses may take an annual deduction for expenses incurred to remove physical, structural, and transportation barriers for persons with disabilities at the workplace.
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Who is eligible? All businesses are eligible.
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What is the amount? Businesses may take a tax deduction of up to $15,000 a year for expenses incurred to remove barriers for persons with disabilities. Amounts in excess of the $15,000 maximum annual deduction may be depreciated.
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What expenses are covered? The deduction is available every year. It can be used for a variety of costs to make a facility or public transportation vehicle, owned or leased for use in the business, more accessible to and usable by persons with disabilities. Examples include the cost of:

  • providing accessible parking spaces, ramps, and curb cuts;

  • providing telephones, water fountains, and restrooms which are accessible to persons using wheelchairs;

  • making walkways at least 48 inches wide.

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What expenses are not covered? The deduction may not be used for expenses incurred for new construction, or for a complete renovation of a facility or public transportation vehicle, or for the normal replacement of depreciable property.
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May I use the tax credit and tax deduction together? Small businesses may use the credit and deduction together, if the expenses incurred qualify under both Sections 44 and 190. For example, if a business spent $12,000 for access adaptations, it would qualify for a $5,000 tax credit and a $7,000 tax deduction.
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Are there limits on annual usage? Although both the tax credit and deduction may be used annually, if a business spends more than may be claimed in one year, it cannot carry over those expenses and claim a tax benefit in the next year.
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How can this credit be deducted? The amount spent is subtracted from the total income of a business to establish its taxable income. In order for expenses to be deductible, accessibility standards established under the Section 190 regulations must be met.
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Where can I obtain additional information?
Office of Chief Counsel, IRS
1111Constitution Avenue, NW
Washington, DC 20224
(202) 622-3110
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