This coming Sunday is the 25th anniversary of the Americans With Disabilities Act.
A bit of history. The Americans with Disabilities Act (ADA) became law in 1990. It is a civil rights law that prohibits discrimination against people with disabilities in all areas of public life, including jobs, schools, transportation, and all public & private places open to the general public. The purpose is to make sure that those with disabilities have the same rights & opportunities as everyone else.
The Act is divided into 5 titles or sections that relate to the different areas of public life: employment, state & local government, public accommodations, telecommunications and miscellaneous provisions.
Besides, there are certain tax benefits available to people with disabilities.
ABLE Accounts are offered to those who became disabled before age 26. These accounts are designed to enable people with disabilities & their families to save for and pay for disability-related expenses. It’s offered on the state level, tax-deductible contributions can be made up to $14,000 each year, and distributions are tax-free if used to pay qualified disability expenses.
EARNED INCOME TAX CREDIT. This is a refundable credit that varies by income, filing status & family size. It is estimated that as many as 1.5 million people miss out on it each year because they fail to file a tax return. Still they can file a return claiming the credit for the years 2012, 2013 or 2014.
CREDIT FOR CHILD & DEPENDENT CARE. This one helps working taxpayers to pay the cost of caring for a spouse or dependent who is physically or mentally unable to care for themselves. Use IRS Form 2441 or Publication 503.
UNREIMBURSED DISABILITY-RELATED EXPENSES qualify as deductible medical expenses; however they must be itemized on Schedule A and only if the amount exceeds 10% of AGI (adjusted gross income) or 6.5% for over 65 yo.
Tax benefits for people with disabilities are explained in IRS Publication 907.
I am no tax professional either.