CUSTOMERS WITH DISABILITIES MEAN
BUSINESS
• The U.S. Census Bureau’s 2002 Survey of
Income and Program Participation (SIPP) found
that there are 51.2 million people with
disabilities in the United States. More than one
in six people in this country are potential
customers for businesses that are accessible to
people with disabilities.
• More than one in six people in this country are
potential customers for businesses that are
accessible to people with disabilities.
• Millions of people with disabilities regularly
travel, shop, and eat out with family and friends.
SPENDING POWER OF AMERICANS WITH
DISABILITIES
• The large and growing market of people with disabilities has
$175 billion in discretionary spending, according to the U.S.
Department of Labor, more than four times the spending
power of tweens (8-14 year-olds), a demographic sought after
by businesses.
• An Open Doors Organization study estimated in 2003 that
diners with disabilities would spend $35 billion in restaurants
that year and the number was expected to grow and it has.
The study also found that more than 75 percent of people
with disabilities report that they eat out at restaurants at least
once a week.
SPENDING POWER OF AMERICANS WITH
DISABILITIES, CONT.
•
The New York Times reported that spending by
travelers with disabilities exceeds $13.6 billion
annually.
•
AARP says that four million Americans turn 50
each year and that people age 50 and older spent
nearly $400 billion in 2003. This age group often
seeks out businesses that offer better lighting,
less ambient noise, and fewer stairs.
WHAT IS THE AMERICANS WITH DISABILITIES ACT?
The Americans with Disabilities Act (ADA) of
1990 is the most comprehensive federal civil
rights law that protects qualified individuals
with disabilities from discrimination and
provides for equal access and opportunity.
 The ADA reflects a recognition that the surest
path to America's cont. vitality, strength and
vibrancy is through the full realization of the
contributions of all of its citizens.


Source: ADA Handbook –
Preamble (askjan.org/media/adahandbook/PREAMBLE.html)
WHAT BUSINESSES ARE COVERED UNDER THE
ADA?


Title III of the ADA covers public accommodations,
commercial facilities, examinations and courses
related to licensing or certification, and transportation
provided to the public by private entities.
A place of public accommodation is a facility whose
operations affect commerce and fall within at least one
of the following categories:



Places of lodging (e.g., inns, hotels, motels) (except for
owner-occupied establishments renting fewer than six
rooms);
Establishments serving food or drink (e.g., restaurants and
bars);
Places of exhibition or entertainment (e.g., motion picture
houses, theaters, concert halls, stadiums);
BUSINESSES COVERED UNDER THE ADA, CONT.
Places of public gathering (e.g., auditoriums,
convention centers, lecture halls);
 Sales or rental establishments (e.g., bakeries,
grocery stores, hardware stores, shopping centers);
 Service establishments (e.g., laundromats, drycleaners, banks, barber shops, beauty shops, travel
services, shoe repair services, funeral parlors, gas
stations, offices of accountants or lawyers,
pharmacies, insurance offices, professional offices
of health care providers, hospitals);
 Public transportation terminals, depots, or stations
(not including facilities relating to air
transportation);

BUSINESSES COVERED UNDER THE ADA,
CONT.





Places of public display (e.g., museums, libraries,
galleries);
Places of recreation (e.g., parks, zoos, amusement
parks);
Places of education (e.g., nursery schools, elementary,
secondary, undergraduate, or postgraduate private
schools);
Social service center establishments (e.g., day care
centers, senior citizen centers, homeless shelters, food
banks, adoption agencies); and
Places of exercise or recreation (e.g., gymnasiums,
health spas, bowling alleys, golf courses).
WHAT ARE THE ADA REQUIREMENTS FOR
BUSINESSES?



Places of public accommodation have four specific
requirements under the ADA:
Remove barriers to make your goods and services available
to and useable by people with disabilities, to the extent that
it is readily achievable to do so- i.e., to the extent that
needed changes can be accomplished without much
difficulty or expense.
Provide auxiliary aids and services so that people with
sensory or cognitive disabilities have access to effective
means of communication, unless doing so would
fundamentally alter your business' operation or result in
undue burdens.
ADA REQUIREMENTS FOR BUSINESSES, CONT.
Modify any policies, practices, or procedures that
may be discriminatory or have a discriminatory
effect (unless doing so would fundamentally alter
the nature of the goods, services, facilities, or
accommodation of your business.)
 Ensure that there are no unnecessary eligibility
criteria that tend to screen out or segregate
individuals with disabilities or limit their full and
equal enjoyment of you business.

SOME MODIFICATIONS TO RETAIL
BUSINESSES TO IMPROVE ACCESSIBILITY

For Vision Impairments:
 High-contrast flooring in traffic areas
 Easy-to-locate check-out lanes, perhaps with brightly colored
lines on the floor leading to them.
 Large-print price tags, or Braille on the shelves for
commonly-stocked items.
 Provide a talking UPC barcode reader to be checked out by
patron upon entering store. http://www.aph.org/,
www.maxiaids.com
 Have a handheld CCTV available for customer use in
identifying merchandise and prices.
 Spotlights or track lighting in dark and constricted areas.
MODIFICATIONS TO RETAIL BUSINESSES, CONT..
For Physical Impairments:
Wide, unobstructed aisle, avoiding stacks of
inventory or other obstacles.
 At least one wheelchair-accessible checkout line,
with lower counter to sign checks and receipts.
 Avoid thick rubber mats or carpeting which may
prove to be a hazard.
 Train staff to assist disabled persons with lifting
and carrying items out.

MODIFICATIONS TO RETAIL BUSINESSES,
CONT.

For the Deaf and Hard of Hearing:
A
sign on the front door indicating the presence of
an ASL-skilled or at least ASL Alphabet-capable
employee.
 A writing pad at the registers for clerks to write on
when communicating with deaf customers.
 Making sure employees know to speak directly to
a hearing-impaired person, not to their
companion.
 Flashing smoke and fire alarms to alert a deaf
customer of emergency. www.maxiaids.com
MODIFICATIONS TO RETAIL BUSINESSES,
CONT.

These are just a few suggestions which can greatly
enhance the universal access to a store or business.

Just asking a disabled patron the question “Is there
anything we can do to make your shopping easier?”
will go a long way toward making that customer
comfortable and welcome in your establishment.
The answers are often surprisingly simple.


Source: http://www.atnet.org/how-to/businessmods/retail-business-accessible.php , Author Mark
Carlson, ATS, ACB
SOME MODIFICATIONS TO RESTAURANTS TO
IMPROVE ACCESSIBILITY



Physical access to a restaurant involves many of the
same challenges as those posed by the architecture
of retail businesses.
Once inside, the environment of a restaurant poses
different challenges than most retail stores.
Some suggestions to make a patron with a disability
feel welcome:

Provide sensitivity training for staff who deal directly with
patrons. Many independent living centers can provide inservice training to educate staff on how to address a
person with a disability and serve them with respect.
For instance, servers should address the person directly and not
ask their companion about their needs.
 Offer help, but don’t assume it’s need it.

MODIFICATIONS TO RESTAURANTS TO
IMPROVE ACCESSIBILITY, CONT.
When possible, allow disabled patrons to
choose heir own table.
 Change the seating arrangement to fit the
needs of a person with a walker or wheelchair,
not the other way around (e.g. remove chairs to
allow them access to the table.)
 If a service dog is present, don’t insist or
suggest the patio or outside seating.

Service dogs are trained to remain under the
table.
 It is not a violation of the Health Code for them to
be in a restaurant.

MODIFICATIONS TO RESTAURANTS TO
IMPROVE ACCESSIBILITY, CONT.

For blind or visually impaired patrons, some
suggestions:
Ask if they need anything.
 Use the ‘clock face’ method to orient patrons. “Your
glass is at eleven o’clock and the salt and pepper is at
one o’clock.”
 Braille menus can be made by contacting:
http://www.terrareproductions.com/contact_staff.php
 Provide a large-print plain text menu.
 When the food is served, again using the ‘clock face’
method, tell them the location of food on the plate.

MODIFICATIONS TO RESTAURANTS TO IMPROVE
ACCESSIBILITY, CONT.
 Keep
in mind that the blind patron may be paying.
Keep a ‘signature card’ on hand.
 This
is a small stiff card with a window for a signature.
 It will help ensure the patron signs in the correct space.

When returning change, name each denomination
separately as you hand it to them.
MODIFICATIONS TO RESTAURANTS TO
IMPROVE ACCESSIBILITY, CONT.
For patrons with physical disabilities, a few
tips:
 If a patron with physical limitations needs
specific cutlery or tableware, they will usually
have it with them.
 They will know what their limitations are and
will ask for help if needed.
 Provide plenty of room between tables so
wheelchair users can navigate to and from
their table without disturbing other diners.

MODIFICATIONS TO RESTAURANTS TO IMPROVE
ACCESSIBILITY, CONT.







Some suggestions for Fast Food Restaurants:
Have a printed menu with the same items as on the menu
board for persons with visual impairments.
Have the electronic credit card keypad at an easilyaccessible level, with tactile keys.
Offer to bring the food to the table.
Return currency while naming the denominations.
Always ask if they need anything else and give them your
name.
Offer to bus the table for them. This goes a long way to
making a patron with a disability feel welcome and
respected.

Source: http://www.atnet.org/how-to/business-mods/restaurant-accessible.php ,
Author Mark Carlson, ATS, ACB
TAX INCENTIVES FOR PROVIDING BUSINESS
ACCESSIBILITY

There are tax incentives available to help make
places of business accessible.

SMALL BUSINESS TAX CREDIT: IRS CODE SECTION 44,
DISABLED ACCESS CREDIT

Small businesses that in the previous year earned a
maximum of $1 million in revenue or had 30 or fewer fulltime employees may take an annual tax credit for making
their businesses accessible to persons with disabilities.

The credit is 50 percent of expenditures over $250, not to
exceed $10,250, for a maximum benefit of $5,000. The
credit amount is subtracted from the total tax liability.

TAX INCENTIVES FOR PROVIDING BUSINESS
ACCESSIBILITY, CONT.
 The
credit is available every year and can be used for a
variety of costs such as:
 sign
language interpreters for employees or customers who
have hearing impairments;
 readers for employees or customers who have visual
impairments;
 the purchase of adaptive equipment or the modification of
equipment;
 the production of print materials in accessible formats (e.g.,
Braille, audio tape, large print);
 the removal of barriers, in buildings or vehicles, which
prevent a business from being accessible to, or usable by,
individuals with disabilities;

Source: http://ipv6.dol.gov/odep/pubs/fact/tifpba.htm
TAX INCENTIVES FOR PROVIDING BUSINESS
ACCESSIBILITY, CONT.


Expenses must be paid or incurred to enable a
small business to comply with the requirements of
the Americans with Disabilities Act (ADA).

The tax credit does not apply to the costs of new
construction, and a building being modified must
have been placed in service before November 5,
1990.

Businesses can claim the Disabled Access Credit
on IRS Form 8826.
TAX INCENTIVES FOR PROVIDING BUSINESS
ACCESSIBILITY, CONT.



ARCHITECTURAL/TRANSPORTATION TAX DEDUCTION: IRS CODE
SECTION 190, BARRIER REMOVAL
All businesses are eligible to take an annual deduction
for expenses incurred to remove physical, structural, and
transportation (i.e. vehicle-related) barriers for persons
with disabilities.
.
TAX INCENTIVES FOR PROVIDING BUSINESS
ACCESSIBILITY, CONT.


“The term architectural and transportation barrier removal
expenses means an expenditure for the purpose of
making any facility or public transportation vehicle owned
or leased by the taxpayer for use in connection with his
trade or business more accessible to, and usable by,
handicapped and elderly individuals.” (26 USC
)§190(b)(1).
Businesses may take a tax deduction of up to $15,000 a
year for expenses incurred to remove barriers for persons
with disabilities. Amounts in excess of the $15,000
maximum annual deduction may be depreciated
TAX INCENTIVES FOR PROVIDING BUSINESS
ACCESSIBILITY, CONT.

The deduction is available every year. It can be
used for a variety of costs to make a facility or
business- owned, public transportation vehicle
more accessible to and usable by persons with
disabilities. Examples include the cost of:
providing accessible parking spaces, ramps, and curb
cuts;
 providing telephones, water fountains, and restrooms
that are accessible to persons in wheelchairs;
 making walkways at least 48 inches wide.

TAX INCENTIVES FOR PROVIDING
BUSINESS ACCESSIBILITY, CONT.
The deduction may not be used for expenses
incurred for new construction, or for a complete
renovation of a facility or public transportation
vehicle, or for the normal replacement of
depreciable property.
 Small businesses may use the credit and
deduction together, if the expenses incurred
qualify under both Sections 44 and 190.
 Example: If a business spent $12,000 for access
adaptations, it would qualify for a $5,000 tax
credit and a $7,000 tax deduction.

TAX INCENTIVES FOR PROVIDING
BUSINESS ACCESSIBILITY, CONT.
To obtain forms and publications visit the IRS
website: www.irs.gov
 Or call 800-829-3676 (voice); 800-829-4059
(TTY) to order necessary forms & publications:
Form 8826 (Disabled Access Credit) & Publication
535 Business Expenses (tax deduction).
 Information about tax incentives provided here
may be reviewed in full at United States
Department of Labor, Office of Disability
Employment Policy,
http://ipv6.dol.gov/odep/pubs/fact/tifpba.htm

EMPLOYER INCENTIVES

Federal and New York State governments provide
incentives to private-sector businesses for hiring
individuals with disabilities.

Participating employers are compensated by being
able to reduce their federal and/or state income tax
liability.

These workforce programs help incentivize workplace
diversity and facilitate access to good jobs for New
Yorkers with disabilities
EMPLOYER INCENTIVES, CONT.

Federal Work Opportunity Tax Credit (WOTC)


Provides businesses with a first year tax credit up to $2400 of the
first $6000 in wages paid to a eligible worker with a disability
www.doleta.gov/business/incentives/opptax/
NYS Workers with Disabilities Employment Tax Credit (WETC)

Businesses can claim a State tax credit of up to $2,100 of the first
$6,000 in wages paid to a eligible worker with a disability during the
second year of employment.
www.labor.ny.gov/businessservices/EDSU | http://www.acces.nys
ed.gov/vr/business/save_money/tax_credits.htm
EMPLOYER INCENTIVES, CONT.
By linking the WOTC and WETC, New York State
businesses can receive a total tax credit of $4500 for
each employee with a disability over a two year
period.
 New York State Empire Zone Tax Credits

Provides certified employers whose businesses reside in
an Empire Zone, a NY State tax credit of up to $15,000
over 5 years.
 The Empire Zone program is designed to stimulate
economic growth in the most distressed areas of New York
State.
 By offering financial incentives and community-based
workforce enhancement, the program has become a
catalyst for new business development, existing business
expansion and job creation.

www.labor.ny.gov/businessservices/EDSU