US Tax Credits for Hiring People with Disabilities
Work Opportunity Tax Credit (WOTC)
Overview
The WOTC provides tax credits to employers who hire individuals from targeted groups, including people with disabilities.
Credit Amounts
| Category | First-Year Wages | Maximum Credit |
|---|---|---|
| Vocational Rehabilitation Referral | Up to $6,000 | $2,400 |
| SSI Recipient | Up to $6,000 | $2,400 |
| Long-term TANF Recipient | Up to $10,000 | $9,000 (over 2 years) |
Eligibility Requirements
Disabled Access Credit (Section 44)
For Small Businesses
Covers 50% of eligible access expenditures between $250 and $10,250.
Maximum credit: $5,000 annually