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

Tax Incentives

Wage Related Incentives Accessibility Related Incentives
  Barrier Removal Tax Deduction
Work Opportunity Tax Credit Small Business Access Tax Credit 

Brief Overview of Business Tax Credits & Deductions related to
Specific Populations of Individuals

Barrier Removal Tax Deduction
(Federal Architectural &
Transportation Tax Deduction)

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The cost of an improvement to a business asset is normally a capital expense. However, you can choose to deduct the costs of making a facility or public transportation vehicle more accessible to and usable by those who disabled or elderly. Business may take an annual deduction for expenses incurred to remove physical, structural, and transportation barriers. All taxpaying businesses are eligible. Deduction up to $15,000 per year for qualified architectural and transportation barrier removal expenses.
Small Business Access Tax Credit
(Federal Disabled Access Tax Credit for Small Businesses)

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The disabled access credit is a nonrefundable annual tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Small businesses that in the previous year earned $1 million or less in gross receipts or had 30 or fewer full-time employees are eligible.

Work Opportunity Tax Credit (WOTC)(Federal)

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The Work Opportunity Tax Credit (WOTC), provides a tax credit for employers hiring individuals from certain targeted groups (see detailed information). An employer may take a tax credit of up to 40% of the first $6,000 in the first year wages per qualifying employee. The maximum per employee is $2,400 per tax year. (see detailed information)

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