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   FUNDING NEWS: Tax Provisions for Assistive Technology (taken from the
   Assistive Technology Key, North Dakota Interagency Project for
   Assistive Technology, Dec. 97)

   The means to obtain assistive technology, for people with disabilities
   can be improved through the use of tax advantages. The most common and
   flexible deductions impacting people with disabilities are those
   available to all taxpayers: deductions for medical, dental or other
   health care expenses and miscellaneous work expenses. AT is deductible
   under the definition of medical care which includes amounts paid "for
   the diagnosis, care, litigation, treatment or prevention of disease or
   for the purpose of affecting any structure or function of the body"

   This definition, therefore, has significant potential for people with
   disabilities who use assistive technology.

   Other tax provisions enable individuals with disabilities who are
   employed to deduct work related expenses, i.e., assistive technology,
   from their gross incomes when it is needed to maintain employment.

   Another tax advantage is available as a tax credit when, the expenses
   incurred by a taxpayer for the care of a dependent who has one or more
   disabilities, frees the taxpayer to work.

   Initial areas to investigate and/or discuss with your tax preparer
   include:
     * Medical Care Expense Deductions . Credit for Architectural and
       Transportation Barrier Removal
     * Targeted Tax Credits
     * ADA Credit for Small Businesses
     * Health Insurance Portability and Accountability Act of 1996

   These and other tax advantages are available which may off-set some or
   all of the costs of assistive technology for people with disabilities,
   their families, and their employers.

   For further information, contact the Internal Revenue Service or
   discuss these options with your tax preparers. An excellent resource
   to assist in personal pursuit of tax options is Tax Options and
   Strategies for People with Disabilities, by Steve Mendelsohn. To
   obtain a copy contact:

     Demos Publications
     386 Park Avenue South, Suite 101
     New York, NY 10016 (212) 683-0072.