The tax benefits of the ADA. (Americans with Disabilities Act) (Tax Issues): An article from: Journal of Property Management
Book Details
Author(s)John Charleston
PublisherInstitute of Real Estate Management
ISBN / ASINB00093KMII
ISBN-13978B00093KMI2
MarketplaceUnited Kingdom 🇬🇧
Description
This digital document is an article from Journal of Property Management, published by Institute of Real Estate Management on March 1, 1995. The length of the article is 1398 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The Americans with Disabilities Act (ADA) offers several tax benefits that many property managers may not know about. For instance, the law offers an opportunity for companies to lessen their property tax assessments after they have determined the modifications they have to make so that their properties would become more accessible to individuals with disabilities. The IRS also provides two tax incentives designed to help companies improve accessibility. One of these comes in the form of a tax credit intended to help small businesses defray ADA-related 'eligible access expenditures.' The other is a tax deduction of as much as $15,000 annually for companies using their taxable income to finance modifications to their facilities. Both tax incentives are available to any company eligible under Title 26 of Sec. 44 and Title 26 of Sec. 190 of the Internal Revenue Code.
Citation Details
Title: The tax benefits of the ADA. (Americans with Disabilities Act) (Tax Issues)
Author: John Charleston
Publication:Journal of Property Management (Refereed)
Date: March 1, 1995
Publisher: Institute of Real Estate Management
Volume: v60 Issue: n2 Page: p68(2)
Distributed by Thomson Gale
From the supplier: The Americans with Disabilities Act (ADA) offers several tax benefits that many property managers may not know about. For instance, the law offers an opportunity for companies to lessen their property tax assessments after they have determined the modifications they have to make so that their properties would become more accessible to individuals with disabilities. The IRS also provides two tax incentives designed to help companies improve accessibility. One of these comes in the form of a tax credit intended to help small businesses defray ADA-related 'eligible access expenditures.' The other is a tax deduction of as much as $15,000 annually for companies using their taxable income to finance modifications to their facilities. Both tax incentives are available to any company eligible under Title 26 of Sec. 44 and Title 26 of Sec. 190 of the Internal Revenue Code.
Citation Details
Title: The tax benefits of the ADA. (Americans with Disabilities Act) (Tax Issues)
Author: John Charleston
Publication:Journal of Property Management (Refereed)
Date: March 1, 1995
Publisher: Institute of Real Estate Management
Volume: v60 Issue: n2 Page: p68(2)
Distributed by Thomson Gale
