The Internal Revenue Code includes several provisions aimed at making businesses more accessible to people with disabilities. The following provides general - non-legal - information about three of the most significant tax incentives. (Employers should check with their accountants or tax advisors to determine eligibility for these incentives or visit the Internal Revenue Service's website, www.irs.gov, for more information. Similar state and local tax incentives may be available.)
If you have a disability and are qualified to do a job, the ADA protects you from job discrimination on the basis of your disability. Under the ADA, you have a disability if you have a physical or mental impairment that substantially limits a major life activity. The ADA also protects you if you have a history of such a disability, or if an employer believes that you have such a disability, even if you don't.
• Operable: Ensure not only that it's simple for users to navigate using a mouse, but also that it's easy to navigate using keyboard-only commands. Try pressing the “tab” key repeatedly to see whether you can access elements on your website using the keyboard alone. Many people who have motor disabilities, as well as people with visual impairments, rely on a keyboard. If your site relies on interaction by a computer mouse, you may want to seek a developer’s assistance in improving this aspect of accessibility.
The United States Code is divided into titles and chapters that classify laws according to their subject matter. Titles I, II, III, and V of the original law are codified in Title 42, chapter 126, of the United States Code beginning at section 12101. Title IV of the original law is codified in Title 47, chapter 5, of the United States Code. Since this codification resulted in changes in the numbering system, the Table of Contents provides the section numbers of the ADA as originally enacted in brackets after the codified section numbers and headings.
Two agencies within the U.S. Department of Labor (DOL) enforce parts of the ADA. The Office of Federal Contract Compliance Programs (OFCCP) has coordinating authority along with the EEOC to enforce the employment-related (Title I) provisions of the law. DOL's Civil Rights Center (CRC) is responsible for enforcing Title II of the ADA. Title II bars disability-based discrimination by, and imposes affirmative disability-related responsibilities on, public entities, including state and local governments. The CRC, which is part of the Office of the Assistant Secretary for Administration and Management (OASAM), also enforces Title II with regard to the programs, services and regulatory activities connected to labor and the workforce.
UPDATE: Since writing this post in August 2017, several important changes have taken place in the laws regarding ADA compliance for websites. On December 26, 2017, the Department of Justice announced that they have withdrawn the Obama-era Advance Notice of Proposed Rulemaking mentioned in this article which intended to require ADA website compliance. The DOJ’s withdrawal announcement stated, “The Department will continue to assess whether specific technical standards are necessary and appropriate to assist covered entities with complying with the ADA.”
People with disabilities that affect their sight, hearing, or mobility may have difficulty accessing certain parts of websites and other online properties unless certain accommodations are made. Just as businesses may need to make adjustments to their physical location so that disabled customers have easy access to the premises, companies may need to adjust certain aspects of their websites so individuals with disabilities can take full advantage of all the features and services.
Two agencies within the U.S. Department of Labor enforce parts of the ADA. The Office of Federal Contract Compliance Programs (OFCCP) has coordinating authority under the employment-related provisions of the ADA. The Civil Rights Center (CRC) is responsible for enforcing Title II of the ADA as it applies to the labor- and workforce-related practices of state and local governments and other public entities. Visit the Laws & Regulations subtopic for specific information on these provisions.
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