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State of Rhode Island Division of Taxation
Form RI-8826
Disabled Access Credit RIGL §44-54 15131799990101
Name Federal employer identification number For the period ending:
1 Total eligible access expenses incurred (see instructions) ...................................... 1
2 Multiply line 1 by 10% (0.1000)................................................................................ 2
3 Maximum credit amount .......................................................................................... 3 $1,000 00
4 Disabled Access Credit amount. Enter the smaller of line 2 or line 3 here and on the applicable line on Schedule B-CR..... 4
Purpose of Form
To allow a credit to a small business taxpayer that pays or incurs 3) Providing readers, tapes or other effective means of making
expenses to provide access to persons with disabilities. visually delivered materials available to persons with visual
impairments;
Definitions
“Small business” means one that for the preceding year had
thirty (30) or fewer full-time employees, or had one million dollars 4) Providing job coaches or other effective methods of supporting
($1,000,000) or less in gross receipts. workers with severe impairments in competitive employment;
“Full-time employee” means one employed at least thirty (30) 5) Providing specialized transportation services to employees or
hours a week for twenty (20) or more calendar weeks in the customers with mobility impairments;
preceding year.
6) Buying or modifying equipment for persons with disabilities;
"Federal or state laws protecting the rights of persons with and
disabilities" includes but is not limited to the: Americans with
Disabilities Act of 1990, 42 U.S.C. § 12101 et. seq.; Title V of the 7) Providing similar services, modifications, material or equipment
Rehabilitation Act of 1973, 29 U.S.C. § 794; Declaration of Certain for persons with disabilities.
Constitutional Rights and Principles – Discrimination, R.I. Const.
art. 1, § 2; Civil Rights of People with Disabilities, chapter 87 of
title 42; Open Meeting Handicapped Accessibility for persons with Using the Credit
disabilities, § 42-46-13; Access for persons with disabilities, This credit may be used against the tax imposed by § 44-11-
§ 37-8-15; and AIDS Discrimination Prohibited, § 23-6.3-11. Business Corporation Tax and § 44-13 - Public Service
Corporation Tax.
“Amount expended" means the actual sum of money spent.
Enter the amount from line 4 above on Business Entity Credit
Schedule B - CR, line 17 "RI-8826 - Disabled
Maximum Credit: Access Credit"
The credit is equal to ten percent (10%) of the total amount ex-
pended in the state of Rhode Island during the taxable year, but in Attach a copy of Schedule B-CR and Form RI-8826 to your
no event shall the credit exceed the sum of one thousand dollars return.
($1,000.00)
Eligible Access Expenditures Carry Forward Provisions
Eligible access expenditures include amounts expended for: This credit may only be used in the year in which the eligible
1) Removing architectural, communication, physical, or trans- access expenditures were incurred.
portation barriers;
2) Providing qualified interpreters or other effective methods of
delivering aurally delivered materials to persons with hearing
impairments;
R.I. Gen. Laws § 44-54
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