Bill Sponsor
Senate Bill 255
116th Congress(2019-2020)
Disability Employment Incentive Act
Introduced
Introduced
Introduced in Senate on Jan 29, 2019
Overview
Text
Introduced
Jan 29, 2019
Latest Action
Jan 29, 2019
Origin Chamber
Senate
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
255
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Democrat
Pennsylvania
Democrat
Minnesota
Democrat
New Hampshire
Democrat
Washington
Senate Votes (0)
House Votes (0)
No Senate votes have been held for this bill.
Summary

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 Social Security Disability Insurance (SSDI) benefits. For employers who hire vocational rehabilitation referrals, Supplemental Security Income recipients, or SSDI recipients, the bill also (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 increases the limits that apply to (1) the amount of expenditures that are eligible for the credit, and (2) the gross receipts and full-time employees of eligible small 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 limitation on the amount of the deduction, and (2) allow the deduction to be used for certain improvements in the accessibility of Internet or telecommunications services to handicapped and elderly individuals.

Text (1)
January 29, 2019
Actions (2)
01/29/2019
Read twice and referred to the Committee on Finance.
01/29/2019
Introduced in Senate
Public Record
Record Updated
Nov 1, 2022 3:02:55 PM