Access Related Incentive
Iowa Assistive Device
Tax Credit

If you buy or rent products or equipment, or make physical changes to the workplace to help an employee get or keep a job.

   To qualify:

• 14 or less employees  or....
• $3 million or less in yearly gross receipts

   You receive a tax credit equal to:

• 1/2 of $5,000 spent
• $2,500 annual cap

Download Application

This credit can be taken to help reduce the costs involved in providing an accommodation for an individual with a disability.

Wage Related Incentive
Iowa Small Business
Tax Deduction

Given in addition to the Work Opportunity Tax Credit for small Iowa businesses. For the new hiring of an employee with a disability.

   To qualify:

• 20 or less employees  or....
• $3 million or less in yearly gross revenue

   You receive a tax deduction equal to:

• 65% of wages in the first year
• $20,000 ceiling per employee

Download Instructions

Claim deduction on the Iowa 1040 tax return, no separate application required