S. 3076 · 118th Congress
Disability Employment Incentive Act
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Never voted on. It didn't reach a floor vote before the 118th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
CaseySponsor5 cosponsors · 5 D
5 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill expands tax credits and deductions that are available for employers who hire and retain employees with disabilities.
What it does: CRS summary · Introduced in Senate · Oct 18, 2023
Disability Employment Incentive Act
This bill expands tax credits and deductions that are available for employers who hire and retain employees with disabilities.
The bill expands the work opportunity tax credit to include the hiring of employees who receive disability insurance benefits under the Social Security Act. For employers who hire vocational rehabilitation referrals, Supplemental Security Income recipients, or Social Security Disability Insurance (SSDI) recipients, the bill (1) increases the amount of wages that may be taken into account for the credit, and (2) allows an additional credit for second-year wages.
With respect to the tax credit for expenditures by eligible small businesses to provide access to disabled individuals, the bill (1) increases the limits that apply to the amount of expenditures that are eligible for the credit, and (2) modifies the gross receipts and full-time employee eligibility criteria for such businesses.
The bill also expands the tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly. The bill modifies the deduction to (1) increase the limitation on the amount of the deduction, and (2) include expenses for certain improvements in the accessibility of internet or telecommunications services to handicapped and elderly individuals.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Disability Employment Incentive Act
Latest action (Oct 18, 2023): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Oct 18, 2023
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.