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The federal tax code targets small businesses with a social conscience in an effort to encourage compliance with federal disabilities rights laws. There are tax credits and deductions that promote the employment of, and accessibility for, disabled persons. It is through these tax incentives that small businesses are permitted to defray certain costs associated with: 1) the employment of persons with disabilities; and 2) the provision of accessibility to public accommodations for persons with disabilities.
Irrespective of whether a small business is an independent business, a distributorship, or part of a franchise system, it cannot afford to ignore the tangible social and economic benefits these tax incentives provide. In addition to the obvious tax savings, it is simply smart business for small business to pay attention to the needs of the disabled. Estimates reveal that more than 14 million Americans with disabilities are under employed or unemployed and those persons with disabilities have annual aggregate spending of $1 trillion with $220 billion of that amount in discretionary spending. Thus, the disabled community is not only a potential source of dependable and productive labor, but also a sizable potential customer base and marketing opportunity.
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