I think all of his questions could be answered in my friend Steve
mendelsohn's book "Tax Options and Strategies for People with
disabilities," which was published in 1996.  I just found it on Amazon by
typing in the word "tax" and the phrase "people with disabilities."  You
can also just follow the link below.


http://www.amazon.com/exec/obidos/ASIN/093995785X/qid=1016411697/sr=1-1/r
ef=sr_1_1/002-7934171-3520053

It is also available from Recording for the Blind and Dyslexic in
accessible format.

Kelly


----- Original Message -----
From: "Jennison Asuncion" <[log in to unmask]>
To: <[log in to unmask]>
Sent: Sunday, March 17, 2002 1:59 PM
Subject: US tax questions


Hello.



A colleague of mine is doing some research on the US tax system and its
implications  to persons with disabilities. I am posing his questions on
his
behalf. Please
respond directly to [log in to unmask] with any information so
as not
to clog up the list.

1. In general, what are the tax provisions for persons with disabilities
in the
US (i.e., Is there a base level of tax credits that are given to tax
filers
with disabilities? what types of medical/other accommodations are
eligible
for some form of a tax exemption? Are their any provisions for students
with
disabilities in higher education to purchase adaptive
technology/necessary
accommodations?)?

2. Are there any tax incentives for employers to hire qualified employees
with
disabilities?

3. Are their any online resources on the above that you could suggest
that would
give a good cursory overview of the taxation system as it relates to
persons
with disabilities?


Thanks for any assistance you can provide.


Jennison