F Use tax incentive policies to encourage businesses to increase disability inclusion. States have implemented a number of strategies to this end, including iterations of employment tax credits for firms hiring individuals with disabilities.
EXAMPLES IN ACTION State
Employee Eligibility
Employer Income Tax Credit
Maryland
• Veteran status
Modified: HB 473
• Has disability according to ADA definition
Up to $2,700/year for two years for wages per qualifying employee Additional $900/year for: • Transportation • Child care costs
New York
• Receiving vocational rehabilitation services (with a written plan) from the state
Up to $2,100/person for the second year of employment (35 percent of first $6,000 wages)
• Or those who qualify for a (first year) federal Work Opportunity Tax Credit
Tennessee
• Persons with disabilities who are receiving state services directly related to their disability
One-time amounts of $2,000 (part-time) or $5,000 (full-time)
Iowa
• Persons with disabilities
65 percent of wages paid in the first 12 months, up to $20,000 per employee
Louisiana
• People with intellectual and developmental disabilities
Up to 50 percent of gross wages during first four months of employment; subsequently, 30 percent of gross wages for following months
• Pilot program included 50 youth and 50 veterans
National Task Force on Workforce Development for People with Disabilities
37