Chapter 3: Employment
Section 7: Employer Services, Incentives and Tax Provisions
The Americans with Disabilities Act (ADA) prohibits disability-based discrimination in employment, state and local government programs, transportation which serves the public, public places (such as businesses and commercial establishments) and telecommunications (largely telephone services). Title II of the ADA applies to state and local government programs and thus applies to public schools and to many colleges and vocational schools.
Businesses can take this deduction for making their facilities or transportation vehicles accessible to and usable by individuals with disabilities. See Chapter 7 in IRS Publication 535 (Business Expenses). To download the form follow this link, www.irs.gov/pub/irs-pdf/p535.pdf.
This tax credit covers some or all of the costs an eligible small business incurs to provide access to persons with disabilities. The expenses must enable the small business to comply with the Americans with Disabilities Act (ADA). IRS Form 8826 has instructions on how to take this credit. To download this form follow this link www.irs.gov/pub/irs-pdf/f8826.pdf.
Americans with Disabilities Act Employer Information For information about ADA requirements affecting employment and small businesses follow this link, www.eeoc.gov/employers/index.cfm. Or you can follow this link to the EEOC's Disability Discrimination webpage.
Oklahoma EEOC Area Office:
215 Dean A McGee Avenue, Suite 524
Oklahoma City, Oklahoma 73102
ASL Video Phone: 844-234-5122
The ILRU Southwest ADA Center is the Southwest's leading resource on the Americans with Disabilities Act and related disability rights laws. The Center is part of the ADA National Network funded by the National Institute on Disability and Rehabilitation Research (NIDRR) of the Department of Education.
The Southwest ADA Center serves a wide range of audiences who are interested in or impacted by these laws, including employers, businesses, government agencies, schools and people with disabilities. Expert staff members are available to provide training and publications and to respond to your inquiries via the toll free hotline 800-949-4232!
The Job Accommodation Network (JAN) is the leading source of free, expert, and confidential guidance on workplace accommodations and disability employment issues. Working toward practical solutions that benefit both employer and employee, JAN helps people with disabilities enhance their employability, and shows employers how to capitalize on the value and talent that people with disabilities add to the workplace.
The Oklahoma Department of Rehabilitation Services (DRS) expands opportunities for employment, independent life and economic self-sufficiency by helping Oklahomans with disabilities bridge barriers to success in the workplace, school and at home.
To connect to the DRS office in your area call 800-487-4042.
- Vocational Rehabilitation: Employment services for people with any disability, except blindness.
- Services for the Blind and Visually Impaired: Employment and independent living services for people who are blind or visually impaired.
- Disability Determination Services: Determines medical eligibility for Social Security Disability Insurance and Supplemental Security Income.
- Oklahoma School for the Deaf: Educational programs for children who are deaf or hard of hearing.
- Oklahoma School for the Blind: Educational programs for children who are blind or visually impaired.
Counselors and technology specialists provide assistive technology evaluations, devices and services to agency clients based on individual needs related to achievement of employment goals. They also help employers locate appropriate adaptive equipment for employees with disabilities. Contact your local Vocational Rehabilitation or Services for the Blind and Visually Impaired counselor for information. See DRS Offices Statewide, Rehabilitation section for contact information.
DRS provides vocational rehabilitation, employment and limited independent living services to eligible individuals with disabilities. Medical equipment, assistive technology and related services may be provided if they are part of the Individual Plan for Employment (IPE) developed with a vocational rehabilitation client. In some cases assistive technology devices and services may be provided for independent living purposes.
Assistive technology services which may be available based on a person's eligibility and plan of service include evaluation for assistive technology needs, recommendations for suitable equipment, worksite evaluation for adaptive equipment needs and training in use of specialized equipment.
Current DRS clients should discuss assistive technology needs with their DRS counselors. Applications for DRS services can be made by contacting local DRS offices. See DRS Offices Statewide, Rehabilitation and Independent Living section.
This is a credit for businesses that hire people from certain targeted groups. One targeted group consists of vocational rehabilitation referrals. These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Congress usually authorizes the WOTC (previously called the Targeted Jobs Tax Credit or TJTC) for a limited time period, and must reauthorize it frequently. Sometimes the Credit expires before Congress renews it, and then employers must wait for Congressional action to extend the Credit plus make it retroactive. Check with the Oklahoma Employment Security Commission for current information on the WOTC and how to take it. IRS Publication 334 (Tax Guide for Small Business) also covers WOTC. For detailed information go to the the Oklahoma Employment Security Commission on Work Opportunity Tax Credit..