Funding Assistive Technology and Accommodations National Center on Workforce and Disability/Adult Page 1 of 2

There are a variety of options available for funding assistive technology, equipment, and accommodations needed to perform job tasks. One-Stop staff assistance can range from limited guidance, to extensive involvement in arranging for funding and will depend on:

• the level of services being provided to the individual;
• the complexity of the individuals situation; and
• the time available to obtain funding.

Funding by the Employer

The first option that should be considered is the employer. Employers are required to pay for assistive technology, equipment, and other accommodations, if the request meets the criteria for a reasonable accommodation under the Americans with Disabilities Act (ADA). A lengthy discussion about whether an accommodation is reasonable may not be necessary if employers see the cost of an accommodation as simply part of the investment needed to ensure a productive employee. Employers costs can be offset by:

ADASmall Business Tax Credit:

Businesses with 30 or fewer employees or $1,000,000 or less per year in total revenue can receive a tax credit for the cost of accommodations provided to an employee (or customer) with a disability. This credit covers 50% of eligible expenditures up to $10,000 (maximum credit per year of $5000). For additional information, contact the Internal Revenue Service.

• Web site: www.irs.ustreas.gov
• Voice: 800-829-1040; TDD: (800) 829-4059
• Publications (request publications 535 and 334 which cover ADA deductions & credits) Voice: (800) 829-3676; TDD: (800) 829-4059

WOTC & WtW Tax Credits:

Although not directly connected to accommodations, any employer can use these tax credits to help offset costs of assistive technology, equipment, or accommodations for a person with a disability.

• Work Opportunity Tax Credit - WOTC is available to employers for hiring individuals from economically disadvantaged backgrounds. Employers can receive a tax credit of up to $2,400 per individual hired. Many people with disabilities meet the criteria for WOTC, including all recipients of Supplemental Security Income (SSI) and all clients of state Vocational Rehabilitation agencies.
• Welfare-to-Work Tax Credit - If a person with a disability is a recipient of Temporary Aid to Needy Families (TANF) at the time of hire, the employer can receive a federal tax credit for up $8,500 per individual hired.

Additional information on these tax credits can be obtained from the U.S. Department of Labor: www.dol.gov/odep/business/incentiv.htm. WOTC state and regional contacts can be found at http://wdr.doleta.gov/contacts

WOTC and WtW tax credit request forms and state contact information can also be obtained by calling (877) 828-2050 (a toll-free number). This Fax-On-Demand service allows access to WOTC/WtW request forms via Fax by using a touch-tone telephone or a fax machine. Up to two documents may be requested per call. Once you call this service, simply follow the instructions and enter the document number (listed below) that corresponds to the form or information needed.

• #1 - System Index of Information
• #101 - The Regional Contact Address Directory
• #102 - The State Contact Address Directory
• #103 - IRS Form 8850
• #104 - ETA Form 9061

Non-Employer Options

In some cases, an accommodation may not be considered reasonable but may still be necessary or desired. Also, as noted in the Overview document, there are circumstances where it does not make practical sense for employers to pay for a reasonable accommodation, such as:

• The individual with a disability needs to own a piece of equipment or assistive technology so that he or she can take it with them when changing jobs
• The individual needs to identify, acquire, and possibly be trained on a piece of assistive technology to increase the likelihood of being hired.

The individual may pay for the accommodation out of pocket; however, there are a variety of other non-employer options. Some are fairly straightforward and quick; others require significant investigation and lead time.

Vocational Rehabilitation

The state Vocational Rehabilitation agency (VR) can pay for assistive technology, equipment, or other accommodations for individuals who qualify for VR services. Since VR is a One-Stop partner, it makes sense for One-Stop staff to start by contacting VR to determine if VR can pay or identify other funding options.

Medical Insurance

• Medicare - Medicare may pay for a piece of equipment or assistive technology for insured individuals, if the equipment is deemed medically necessary.
• Medicaid - Similarly, Medicaid may pay for a piece of equipment or modification if it is deemed medically necessary for a Medicaid recipient. The rules governing Medicaid vary from state to state. Information is available from your local Medicaid and Medicare office (listed in the government pages of the phone book) or by contacting the Centers for Medicare & Medicaid Services (www.cms.hhs.gov).
• Private Insurance -Private health insurance may cover the cost of assistive technology or equipment. Individuals should review their insurance policies and contact their insurance company to see if such devices are covered.

Social Security Work Incentives

• IRWE - Individuals who receive Social Security disability benefits (Supplemental Security Income - SSI and Social Security Disability Insurance - SSDI) can use an Impairment Related Work Expense (IRWE) to help offset the cost of assistive technology or work accommodation. It is fairly quick and straightforward to arrange IRWEs.
• PASS - Individuals receiving SSI can use a Plan for Achieving Self Support (PASS) to offset the entire cost of assistive technology, equipment, or accommodations. PASSs require an application process and typically take approximately 30 to 60 days to be approved. While PASSs are more complicated, PASS Cadres (experts on the PASS program) are available to help.

From the National Center on Workforce and Disability/Adult. www.onestops.info.

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