There are three tax incentives available to employers that hire people with disabilities or make their places of business accessible for employees and customers with disabilities.

Work Opportunity Tax Credit The Work Opportunity Tax Credit (WOTC) is a Federal tax credit available to employers for hiring individuals from certain target groups, including disabled persons, who have consistently faced significant barriers to employment. Refer to Form 8826, Disabled Access Credit, for information about eligible expenditures.

Disabled Access Credit According to the IRS, the...