This bill aims to encourage employers to hire and retain workers with disabilities. It expands tax credits and deductions that businesses can claim when they hire and accommodate employees with disabilities, making it more financially viable for companies to employ this group.
Latest Action
Read twice and referred to the Committee on Finance.
AI Summary
Plain-English explanation of this bill
This bill aims to encourage employers to hire and retain workers with disabilities. It expands tax credits and deductions that businesses can claim when they hire and accommodate employees with disabilities, making it more financially viable for companies to employ this group.
Last updated: 12/29/2025
Official Summary
Congressional Research Service summary
<p><b>Disability Employment Incentive Act </b></p> <p>This bill expands tax credits and deductions that are available for employers who hire and retain employees with disabilities.</p> <p>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. </p> <p>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.</p> <p>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 i</s>nternet or telecommunications services to handicapped and elderly individuals.</p>
Key Points
Main provisions of the bill
Expands the work opportunity tax credit for employers who hire employees receiving disability benefits like Social Security Disability Insurance (SSDI).
Increases the amount of eligible wages and allows an additional credit for second-year wages when hiring vocational rehabilitation referrals, Supplemental Security Income recipients, or SSDI recipients.
Increases the limits and modifies the eligibility criteria for the tax credit that helps small businesses provide access for disabled individuals.
Expands the tax deduction for expenses to improve accessibility, including for internet and telecommunications services.
How This Impacts Americans
Potential effects on citizens and communities
If this bill becomes law, it would provide stronger financial incentives for businesses to hire and accommodate workers with disabilities. This could lead to more employment opportunities and improved accessibility for people with disabilities, helping them participate more fully in the workforce and the economy.
Policy Areas
Primary Policy Area
Taxation
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
3076, 119th Congress (2025). "Nitazene Control Act". Source: Voter's Right Platform. https://votersright.org/bills/118-s-3076
