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