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Safe Jobs for Everybody! State and Federal Tax Credits for Employers Hiring and Providing Accommodations to Workers with Disabilities

September 05, 2023 (3 min read)

Although many of the benefits for employers can be found in the Internal Revenue Code’s tax provisions (e.g., the Disabled Access Credit, at I.R.C. § 44), some states provide incentives, too, for hiring individuals with disabilities and for enhancing accessibility and accommodation for those individuals. So check out this new practice note and its chart identifying useful credit opportunities state-by-state!

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  • Business Tax Credits for Small Businesses
    Refer to this practice note providing an overview of the general business tax credits (GBTCs) available to small businesses. These tax credits are reported on a small business tax return and are subject to limitations on the aggregate credit. The practice note identifies the types of GBTCs available to small businesses, explains the IRS forms used to report each tax credit, and describes each tax credit's eligibility requirements. 

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    • Business Entities. IRS and the Treasury Department issue final regulations concerning the application of the low-income communities bonus credit program for the energy investment credit established pursuant to the Inflation Reduction Act of 2022. Additional Guidance on Low-Income Communities Bonus Credit Program, T.D. 9979, 88 Fed. Reg. 55,506 (Aug. 15, 2023).
    • IRS announces a two-year administrative transition period with respect to the requirement under section 603 of the SECURE 2.0 Act that catch-up contributions made on behalf of certain eligible participants be designated as Roth contributions. That section is scheduled to apply to taxable years beginning after December 31, 2023. IRS guidance indicates that the first two taxable years beginning after December 31, 2023, will be regarded as an administrative transition period with respect to the requirement Specifically, until taxable years beginning after December 31, 2025, (1) those catch-up contributions will be treated as satisfying the requirements of I.R.C. § 414(v)(7)(A), even if the contributions are not designated as Roth contributions, and (2) a plan that does not provide for designated Roth contributions will be treated as satisfying the requirements of I.R.C. § 414(v)(7)(B). I.R.S. Notice 2023-62.
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