ADA Guidelines and Tax Benefits

The Americans with Disabilities Act (ADA) was signed into law on July 26, 1990 and states: "No person shall be discriminated against on the basis of disability in the full and equal enjoyment of the goods, services, facilities, privileges, advantages, and accommodations of any place of public accommodation." The ADA prohibits discrimination on the basis of disability in employment, programs, and services provided by state and local governments; goods and services provided by private companies; and in commercial facilities.

The Americans with Disabilities Act includes provisions to accommodate people who are hard of hearing. This includes incorporating Assistive Listening Systems into new building construction; building and facility alteration or renovation; or improving access to existing facilities of private companies who provide goods or services to the public. ADA further requires state and local governments provide access to programs offered to the public to people who are hard of hearing.

Places of public accommodation which must comply with ADA requirements include restaurants, hotels, theaters, convention centers, retail stores, shopping centers, dry cleaners, laundromats, pharmacies, doctors' offices, hospitals, museums, libraries, parks, zoos, amusement parks, private schools, day care centers, health spas, and bowling alleys. Commercial facilities are also required to comply with ADA. They include office buildings, factories, and warehouses whose operations affect commerce. Religious organizations (including places of worship), residential housing, and private clubs do not need to comply. However, many places of worship voluntarily offer assistance for people who are hard of hearing.

ADA requires:

• New construction of public facilities must have 4% of seating or people capacity accessible to people who are hard of hearing
• Existing public facilities seating more than 50 people must make 4% of the seats accessible
• Existing public facilities seating less than 50 people must make 4% of seats, but not less than two seats, accessible to people who are hard of hearing
• Existing public facilities under renovation are required to make 4% accessible if the cost of making it accessible does not exceed 20% of the renovation cost, otherwise full accessibility is not required

Tax Benefits Associated with Assistive Listening Systems

Investing in assistive listening devices may result in a tax credit of up to $5,000 and a tax deduction of up to $15,000 if your company meets certain criteria. Consult your tax advisor for eligibility information.

Qualification information for the $5,000 Tax Credit and $15,000 Tax Deduction is available at:
http://www.ada.gov/taxincent.htm

The IRS Disabilities Tax Credit sample Form 8826 (2002) can be accessed at:
http://www.irs.gov/pub/irs-pdf/f8826.pdf (PDF Format)

More Information on ADA Requirements:

A general overview of ADA requirements is available at:
http://www.usdoj.gov/crt/ada/t3hilght.htm

An overview of ADA requirements for small businesses can be accessed at:
http://www.ada.gov/smbustxt.htm

or

http://www.ada.gov/smbusgd.pdf (PDF format)

An overview of ADA requirements for stadiums and arenas is available at:
http://www.ada.gov/stadium.txt