APPENDIX A This Appendix provides a series of documents that may be useful for planning DMD events. They can be duplicated for dissemination to Workplace Mentors and other participants. Workplace Accessibility Checklist 1 Statistics About People with Disabilities and Employment 3 Disability Etiquette 9 Attitudinal Barriers 11 Myths and Facts About People with Disabilities 15 Accommodations Get the Job Done 17 Accommodating Employees with Hidden Disabilities 21 The ADA: Your Responsibilities as an Employer 25 Tax Incentives For Business 37 WORKPLACE ACCESSIBILITY CHECKLIST [Source: Oregon Disabilities Commission (edited)] How Do I Know If My Worksite Is Accessible? The following yes/no questions will help you determine the accessibility of your work site. Sources of additional and more detailed information are provided at the end. * Are there designated parking spaces for persons with disabilities that are close to the entrance of the worksite? ___ Yes ___ No * Is there a pathway without abrupt level changes or steps that leads from the parking area to the entrance? ___ Yes ___ No * If ramps are used to provide access, are they appropriately graded and are handrails provided? ___ Yes ___ No * Are the doors wide enough (36 inches) for people using wheelchairs? Are they easy to open (e.g., not excessively heavy, with easily grasped handles, or automatic)? ___ Yes ___ No * Is the personnel office in an accessible location? ___ Yes ___ No * Are pathways to the bathroom, water fountain, and public telephone accessible? Can people with disabilities use them? ___ Yes ___ No * Are elevators accessible to all persons with disabilities (e.g., control panels lower than 54 inches from the floor, raised symbols or numbers on the control panels)? ___ Yes ___ No * Is all signage appropriate and accessible for persons with visual, learning, and cognitive disabilities (including the use of symbols and graphics)? ___ Yes ___ No * Does the emergency warning system include both audible and visual alarms? ___ Yes ___ No For more information: U.S. Department of Labor, Office of Disability Employment Policy (202) 376-6200 (VOICE) (202) 376-6205 (TTY/TTD) (202) 376-6219 (FAX) Job Accommodation Network (JAN) (800) 526-7234 (VOICE/TTY/TTD) (304) 293-5407 (FAX) jan@jan.icdi.wvu.edu (e-mail) Disability and Business Technical Assistance Centers (DBTACs) (800) 949-4232 (VOICE/TTY/TTD) (703) 525-6835 (FAX) Access Board (VOICE) (800) 872-2253 (202) 272-5449 (800) 993-2822 (TTY/TTD) (202) 272-5447 (FAX) STATISTICS ABOUT PEOPLE WITH DISABILITIES AND EMPLOYMENT [Source: U.S. Department of Labor, Office of Disability Employment Policy] Although many people with disabilities are being employed and remaining employed, the unemployment rate for people with disabilities is unacceptably high, as shown in the 1994-95 National Health Interview Survey. This survey found that 79 percent of adults without disabilities were working at the time they were interviewed and only 37 percent of those with disabilities were employed. Two federally funded studies published in 2000 give some insight into why the unemployment rate is so high among persons with disabilities and provide data on what employers are doing in the areas of employing and accommodating workers with disabilities. Why Adults with Disabilities Have Difficulty Finding Jobs Source: "Barriers and Supports for Work among Adults with Disabilities: Results from the NHIS-D”; Pamela Loprest, Elaine Maag, January 2001, The Urban Institute, Washington DC The Urban Institute used information from the Disability Supplement of the National Interview Survey (NHIS-D) to look at barriers to employment for adults with disabilities. Sixteen thousand persons with disabilities were asked about their disability, their work and their need for accommodation. The researchers used respondents' self-reports of specific activity limitations to define disability. By this definition, the researchers calculated that there were 11.3 million working-age adults (18 to 64) with disabilities of whom 37 percent were working in 1994-1995. The researchers separated the sample into two categories: "high likelihood" to work, defined as those for whom accommodations will enable work or who reported their disabilities were not work limiting, and "low likelihood," defined as those who reported they were retired from work or could not work even with accommodations. Some of the key findings regarding the "high likelihood" group are outlined below: Looking for Work: More than half of the non-working adults with disabilities who were studied encountered difficulties. The most frequently cited reasons for being discouraged from looking for work were: * No appropriate jobs available - 52% * Family responsibilities - 34% * Lack of transportation - 29% * No appropriate information about jobs - 23% * Inadequate training - 21.6% * Fear of losing health insurance or Medicaid - 20.1% * Discouraged from working by family and friends - 14% Work Accommodations: Both persons with disabilities who were working and those not working stated a need for similar types of accommodations. One-third of non-working persons with disabilities reported the need for some type of accommodations. The other two-thirds could work without accommodations or were unaware of specific accommodations that might make work possible. The most common accommodations cited were: * Accessible parking or accessible public transit stop nearby - 19% * Need for an elevator - 17% * Adaptations to work station - 15% * Special work arrangements (reduction in work hours, reduced or part-time hours, job redesign) - 12% * Handrails or ramp - 10.4% * Job Coach - 5.6% * Specific office supplies - 4.5% * Personal Assistant - 4.0% * Braille, enlarged print, special lighting or audiotape - 2.5% * Voice synthesizer, TTY, Infrared System, or other technical device - 1.8% * Reader, Oral or Sign Language Interpreter - 1.8% How Employers Are Doing when It Comes to Hiring and Making Accommodations for Workers with Disabilities Source: "Disability Employment Policies and Practices in Private and Federal Sector Organizations," Susanne M. Bruyere, March 2000, Cornell University, Program on Employment and Disability, School of Industrial and Labor Relations, Extension Division Cornell University conducted two research initiatives to examine employer practices in response to the employment provisions of Title I of the American with Disabilities Act (ADA) and related civil rights legislation. Cornell interviewed by phone a random sample of human resource and equal employment opportunity personnel from the public and private sectors. Key findings of those initiatives are discussed below. Meeting Accommodation and Access Needs of Applicants and Employees with Disabilities: Listed below are the 11 areas of accommodations and five access areas outlined in the study and the percentage of employers who stated they had made accommodations in these areas. Accommodation Private Sector % Public Sector % Made facilities accessible 82 93 Had flexible human resource policy 79 93 Restructured jobs/work hours 69 87 Made transportation accommodations 67 86 Provided written job instructions 64 69 Modified work environment 62 93 Modified equipment 59 90 Made reassignment to vacant position 46 58 Provided readers and interpreters 36 79 Changed supervisory methods 35 55 Modified training material 31 49 Types of Access Provided Private Sector % Public Sector % Wheelchair access 82 95 Time flexibility in test taking 45 39 Communication access for hearing impaired 43 91 Communication access for visually impaired 37 77 Removing volatile/scented substances 32 48 Identifying Barriers to Employment and Advancement for People with Disabilities: Respondents were asked to rate seven possible barriers to employment and advancement of people with disabilities. Lack of related experience was seen as the biggest barrier by both the public and private sector employers. The results in this area are outlined below. Barriers Private Sector % Public Sector % Lack of related experience 49 53 Lack of required skills/training 39 45 Supervisor knowledge of accommodation 31 34 Attitudes/stereotypes 22 43 Cost of accommodations 16 19 Cost of supervision 12 10 Cost of training 9 11 Additional questions in this area were related to rating ways of reducing employment and advancement barriers, changes made in the workplace to meet the needs of employees with disabilities and the difficulty in making these changes. The results of the respondents' replies are outlined below. Effective Reduction Strategies Private Sector % Public Sector % Visible top management commitment 81 90 Staff training 32 71 Mentoring 59 71 On-site consultation/technical assistance 58 71 Short term outside assistance 41 43 Employer tax incentives/special budgets 26 69 Difficulty in making workplace change Private Sector % Public Sector % Changing co-workers'/supervisors' attitudes 32 33 Modifying return to work policy 17 11 Creating flexibility in performance management system 17 15 Change in leave policy 10 8 Adjusting medical policies 7 9 Ensuring equal pay and benefits 2 4 These studies show that much still needs to be done to bring the unemployment rate for persons with disabilities into line with that of the general public. Progress is being made. More will need to be done by persons with disabilities, educators, rehabilitation counselors and the public and private employment communities if we are to achieve full integration of persons with disabilities into employment. Key areas that need to be addressed are improvement in the education and training of persons with disabilities, more outreach on the part of the employment community to recruit persons with disabilities, a better understanding of reasonable accommodation and a concerted effort to break through the attitudinal barrier that is so detrimental to full integration of people with disabilities into the employment arena. This publication is available in alternate formats. July 2001 Office of Disability Employment Policy Department of Labor 1331 F Street, NW, Washington, DC 20004-1107 DISABILITY ETIQUETTE [Source: U.S. Department of Labor, Office of Disability Employment Policy (edited)] Many of us grew up during a time when people with disabilities were relegated to special classrooms, and, as children, we were told not to stare at or ask questions of people in wheelchairs, people using sign language, or people who were mentally retarded. Since then, laws have been passed to ensure the rights of people with disabilities, and society overall has become more accommodating and accepting of those who are "different." Americans with disabilities are now in the mainstream — living independently, working, playing, going to school, voting, shopping, and otherwise participating in the same activities as everyone else. By participating in Disability Mentoring Day, you may encounter students and job seekers with many different kinds of physical, cognitive, and sensory impairments, some very visible and others unseen. It is important that you feel comfortable with people with disabilities — and they with you. The following tips are provided to increase your confidence, understanding, and skill in interacting with people with disabilities. * Remember, no manual can prescribe exactly how to respond or behave in every situation. Just as able-bodied people have differing preferences, habits, moods, and opinions, so do people with disabilities. * Focus on the situation or task at hand, and the student's abilities and strengths, rather than the disability. * Don't define the student by his/her disability. Each person is the sum of his or her parts, which may include a disability, as well as a unique personality, aspirations, goals, learning style, tastes, interests, hobbies, and family situation. * Avoid using labels such as "wheelchair-bound," "sufferer," and "afflicted" that evoke helplessness or pity. * Use “People-first” language that properly identifies a disability as one part of a person’s identity. Labels such as "the blind" and "the disabled" categorize and focus on the label rather than the person. Phrases such as "wheelchair user," "person with a disability," and "student who is blind" are more appropriate. * In conversation, speak directly with the person with a disability, rather than with a person who may be accompanying him or her. Maintain eye contact with the person with whom you are speaking, even if he or she is using a sign language interpreter. Also remember that, in most situations, there usually is no reason to speak unusually slowly or loudly. * Offer assistance only when it appears that assistance may be needed. Be sure to wait for the person's response and then proceed according to the response. If you are unsure, ask what is the best way to assist. Remember that everyone is different! Some people will gladly accept a helping hand, while others may feel that the assistance is intrusive or patronizing. * Don't lean on, touch, or move a person's equipment without asking his or her permission. This includes wheelchairs! * Ask for a person's advice about how to make effective accommodations for him/her. * When a person's disability is relevant in a particular situation and you need to know more about his or her needs, do so sensitively. Explain why you are asking for the information and how the information will help in the situation. * If you are curious about the use of a certain assistive technology device or piece of equipment, just ask. The user most likely will be happy to tell you about it. * Relax and behave as you would with others in a similar situation. * Learn as much as you can about specific conditions that cause disabilities, but remember that each person's situation is unique. Eastern Paralyzed Veterans Association has developed an outstanding “Disability Etiquette” publication. It is available on the web at . You can also order the publication by calling 800-444-0120 or email . ATTITUDINAL BARRIERS [Source: U.S. Department of Labor, Office of Disability Employment Policy] In the "Quagmire" episode of the television series The X-Files, Agent Mulder, discussing Moby Dick's Captain Ahab, tells Scully he always wished he had a physical disability. His reasoning: because society doesn't expect much from people with disabilities, he wouldn't have to work so hard to prove himself. Without a disability, Mulder would be considered lazy or a failure if he didn't work, whereas with a disability, he would have an excuse for slacking and would be called "courageous" for merely holding a job, let alone succeeding. The fact that a respected character on one of America's most popular television shows expressed this viewpoint exemplifies the rampant attitudinal barriers hindering people with disabilities in or trying to enter the workforce. People with disabilities face many barriers every day–from physical obstacles in buildings to systemic barriers in employment and civic programs. Yet, often, the most difficult barriers to overcome are attitudes other people carry regarding people with disabilities. Whether born from ignorance, fear, misunderstanding or hate, these attitudes keep people from appreciating–and experiencing–the full potential a person with a disability can achieve. The most pervasive negative attitude is focusing on a person's disability rather than on an individual's abilities. A lawyer is effective if he or she has a solid grasp of law and can present a complete case before a jury or judge; that the lawyer accesses law books through a Kurzweil reader because he or she is blind is immaterial to the job skill. A rancher is effective if she or he feeds the cattle and mends the fences; that the rancher with paraplegia operates a cattle feeder system in the bed of a truck via a rod from the cab or rides an all-terrain vehicle to reach fences is immaterial to the job skill. A stocker in a factory is effective if he or she packages the proper number of items in each bin; that the stocker, because of a developmental disability that limits attention span, uses a counting device is not only immaterial to the job skill, but can make–and has made–that person the most accurate stocker on the factory floor. Agent Mulder expresses a more insidious attitude – that society doesn't expect people with disabilities to perform up to standard, and when people with disabilities do, they are somehow courageous. This attitude has the effect of patronizing people with disabilities, usually relegating them to low-skill jobs, setting different job standards (sometimes lower standards which tend to alienate co-workers, sometimes higher standards to prove they cannot handle a job), or expecting a worker with a disability to appreciate the opportunity to work instead of demanding equal pay, equal benefits, equal opportunity and equal access to workplace amenities. Attitudinal Barriers People with disabilities encounter many different forms of attitudinal barriers. Inferiority Because a person may be impaired in one of life's major functions, some people believe that individual is a "second-class citizen." However, most people with disabilities have skills that make the impairment moot in the workplace. Pity People feel sorry for the person with a disability, which tends to lead to patronizing attitudes. People with disabilities generally don't want pity and charity, just equal opportunity to earn their own way and live independently. Hero worship People consider someone with a disability who lives independently or pursues a profession to be brave or "special" for overcoming a disability. But most people with disabilities do not want accolades for performing day-to-day tasks. The disability is there; the individual has simply learned to adapt by using his or her skills and knowledge, just as everybody adapts to being tall, short, strong, fast, easy-going, bald, blonde, etc. Ignorance People with disabilities are often dismissed as incapable of accomplishing a task without the opportunity to display their skills. In fact, people with quadriplegia can drive cars and have children. People who are blind can tell time on a watch and visit museums. People who are deaf can play baseball and enjoy music. People with developmental disabilities can be creative and maintain strong work ethics. The Spread Effect People assume that an individual's disability negatively affects other senses, abilities or personality traits, or that the total person is impaired. For example, many people shout at people who are blind or don't expect people using wheelchairs to have the intelligence to speak for themselves. Focusing on the person's abilities rather than his or her disability counters this type of prejudice. Stereotypes The other side of the spread effect is the positive and negative generalizations people form about disabilities. For example, many believe that all people who are blind are great musicians or have a keener sense of smell and hearing, that all people who use wheelchairs are docile or compete in Paralympics, that all people with developmental disabilities are innocent and sweet-natured, that all people with disabilities are sad and bitter. Aside from diminishing the individual and his or her abilities, such prejudice can set too high or too low a standard for individuals who are merely human. Backlash Many people believe individuals with disabilities are given unfair advantages, such as easier work requirements. Employers need to hold people with disabilities to the same job standards as co-workers, though the means of accomplishing the tasks may differ from person to person. The Americans with Disabilities Act (ADA) does not require special privileges for people with disabilities, just equal opportunities. Denial Many disabilities are "hidden," such as learning disabilities, psychiatric disabilities, epilepsy, cancer, arthritis and heart conditions. People tend to believe these are not bona fide disabilities needing accommodation. The ADA defines "disability" as an impairment that "substantially limits one or more of the major life activities." Accommodating "hidden" disabilities which meet the above definition can keep valued employees on the job and open doors for new employees. Fear Many people are afraid that they will "do or say the wrong thing" around someone with a disability. They therefore avert their own discomfort by avoiding the individual with a disability. As with meeting a person from a different culture, frequent encounters can raise the comfort level. Breaking Down Barriers Unlike physical and systematic barriers, attitudinal barriers that often lead to illegal discrimination cannot be overcome simply through laws. The best remedy is familiarity, getting people with and without disabilities to mingle as coworkers, associates and social acquaintances. In time, most of the attitudes will give way to comfort, respect and friendship. Tips for interacting with people with disabilities: Listen to the person with the disability. Do not make assumptions about what that person can or cannot do. When speaking with a person with a disability, talk directly to that person, not through his or her companion. This applies whether the person has a mobility impairment, a mental impairment, is blind or is deaf and uses an interpreter. Extend common courtesies to people with disabilities as you would anyone else. Shake hands or hand over business cards. If the person cannot shake your hand or grasp your card, they will tell you. Do not be ashamed of your attempt, however. If the customer has a speech impairment and you are having trouble understanding what he or she is saying, ask the person to repeat rather than pretend you understand. The former is respectful and leads to accurate communication; the latter is belittling and leads to embarrassment. Offer assistance to a person with a disability, but wait until your offer is accepted before you help. It is okay to feel nervous or uncomfortable around people with disabilities, and it is okay to admit that. It is human to feel that way at first. When you encounter these situations, think "person" first instead of disability; you will eventually relax. This tip sheet was prepared with the help of freelance writer Eric Minton. MYTHS AND FACTS ABOUT PEOPLE WITH DISABILITIES [Source: U.S. Department of Labor, Office of Disability Employment Policy] Myths are roadblocks that interfere with the ability of persons with disabilities to have equality in employment. These roadblocks usually result from a lack of experience and interaction with persons with disabilities. This lack of familiarity has nourished negative attitudes concerning employment of persons with disabilities. Listed below are some common myths and the facts that tell the real story. MYTH: Hiring employees with disabilities increases workers compensation insurance rates. FACT: Insurance rates are based solely on the relative hazards of the operation and the organization's accident experience, not on whether workers have disabilities. MYTH: Employees with disabilities have a higher absentee rate than employees without disabilities. FACT: Studies by firms such as DuPont show that employees with disabilities are not absent any more than employees without disabilities. MYTH: Persons with disabilities are inspirational, courageous, and brave for being able to overcome their disability. FACT: Persons with disabilities are simply carrying on normal activities of living when they drive to work, go grocery shopping, pay their bills, or compete in athletic events. MYTH: Persons with disabilities need to be protected from failing. FACT: Persons with disabilities have a right to participate in the full range of human experiences including success and failure. Employers should have the same expectations of, and work requirements for, all employees. MYTH: Persons with disabilities are unable to meet performance standards, thus making them a bad employment risk. FACT: In 1990, DuPont conducted a survey of 811 employees with disabilities and found 90% rated average or better in job performance compared to 95% for employees without disabilities. A similar 1981 DuPont study which involved 2,745 employees with disabilities found that 92% of employees with disabilities rated average or better in job performance compared to 90% of employees without disabilities. The 1981 study results were comparable to DuPont's 1973 job performance study. MYTH: Persons with disabilities have problems getting to work. FACT: Persons with disabilities are capable of supplying their own transportation by choosing to walk, use a car pool, drive, take public transportation, or a cab. Their modes of transportation to work are as varied as those of other employees. MYTH: Persons who are deaf make ideal employees in noisy work environments. FACT: Loud noises of a certain vibratory nature can cause further harm to the auditory system. Persons who are deaf should be hired for all jobs that they have the skills and talents to perform. No person with a disability should be prejudged regarding employment opportunities. MYTH: Considerable expense is necessary to accommodate workers with disabilities. FACT: Most workers with disabilities require no special accommodations and the cost for those who do is minimal or much lower than many employers believe. Studies by the Office of Disability Employment Policy's Job Accommodation Network have shown that 15% of accommodations cost nothing, 51% cost between $1 and $500, 12% cost between $501 and $1,000, and 22% cost more than $1,000. MYTH: Employees with disabilities are more likely to have accidents on the job than employees without disabilities. FACT: In the 1990 DuPont study, the safety records of both groups were identical. October 1994 ACCOMMODATIONS GET THE JOB DONE [Source: U.S. Department of Labor, Office of Disability Employment Policy] Accommodations are developed on an individual basis and in a partnership between the person with the disability and the employer. This teamwork generally results in cost-effective solutions. The elements to consider are (1) the job tasks that must be performed, (2) the functional limitations of the individual, and (3) whether the proposed accommodation(s) will result in undue hardship to the employer. Creative solutions may involve equipment changes, work station modifications, adjustments to work schedules, assistance in accessing the facility, and dozens of other possibilities, depending on the individual s particular limitations and needs. Offered below are examples of accommodations that have been made for qualified workers with disabilities. These are samples only and are not necessarily the only possible solutions to the problems. To receive guidance on specific problems and possible solutions, call the Office of Disability Employment Policy's Job Accommodation Network at 800-526-7234, or 800-ADA- WORK (800-232-9675), or, with computer and modem, 800-DIAL-JAN (800-342-5526). JAN is a free service. PROBLEM: A worker with a polycystic renal (kidney) disease is a senior technician in the coal industry who is responsible for the preparation of samples for testing. This employee requires Continuous Ambulatory Peritoneal Dialysis (CAPD) four times daily, with one exchange occurring during working hours. SOLUTION: Space is made available in the dispensary for the employee to perform CAPD while at work. Storage space is also provided for extra supplies to be used in case of bad weather emergencies necessitating a second exchange at work. COST: $0. PROBLEM: An assembler for a furniture manufacturer has spinal degeneration, uncoordinated gait and balance difficulties. The limitations involve walking, carrying materials and balancing. SOLUTION: Installing a plywood platform to raise part of the work station, suspending tools from the ceiling to balance their weight and using a cart to move assembly parts. COST: $200. PROBLEM: An airline programmer/analyst with post-polio fatigue brought on by stress cannot be on call 24 hours a day and work overtime as needed. SOLUTION: Waiver of the requirements of 24-hour on-call duty and overtime. The employee works the hours prescribed for older adult worker program participants of the airline. COST: $0. PROBLEM: A worker with traumatic brain injury (TBI) is employed at a bank, processing checks and other transactions. Items must be numbered and placed into a sorting machine tray in a special manner. The problem lay in periodic confusion due to memory loss and weakness in one side of his body. SOLUTION: A job coach/trainer supplied by the rehabilitation agency assists in special training in task sequencing, and equipment is adjusted to accommodate weakness. COST: $0. PROBLEM: An experienced electronics equipment inspector paralyzed from the waist down needs to perform tasks related to using precision equipment and assembly inspection; he needs rapid mobility around the plant. SOLUTION: A heavy motorized wheelchair is stored on the premises overnight for his use in the plant. The employee uses his lightweight chair for travel. The bins containing items to be inspected are lowered, and a lap-board is provided for his specification books. COST: less than $200. PROBLEM: Because of a severe hearing loss, a nurse is unable to monitor multiple alarms on medical equipment in the critical care unit. SOLUTION: To continue to utilize her experience and training, the hospital transfers her to an open position in the laboratory, where a vibrating pager and a portable TTY/TTY is used to direct her to various locations throughout the hospital. COST: $634. PROBLEM: The back problem of a well-drilling rig operator is aggravated by the constant vibration of the standard seat in the rig. SOLUTION: A scientifically designed mechanical seat is installed which allows the operator to make necessary adjustments of position, absorbing most of the vibration. The seat is used by all workers and prevents additional trauma. Cost: $1,100. PROBLEM: An administrative assistant with amyotrophic lateral sclerosis (ALS) has difficulty with using the phone, typing, computer input, completing forms and reports, and doing some filing. SOLUTION: A cordless headset for the telephone is purchased, arm rest extensions from the edge of the desk are installed to reduce strain on wrists and arms, and a new effortless lock and handle are installed on the restroom door. COST: $450. PROBLEM: A computer service technician with cerebral palsy loses function of the lower extremities. The job related problems include bending, stooping, balancing, and getting underneath the mainframe equipment to perform needed repairs. SOLUTION: An automotive repair creeper is purchased and modified with back support to enable the employee to slide easily under the mainframes. COST: $30. PROBLEM: A receptionist who is blind works at a law firm. She cannot see the lights on the phone console which indicate which telephone lines are ringing, on hold, or in use by staff. SOLUTION: The employer purchases a light-probe, a pen like product which detects a lighted button. COST: $45. PROBLEM: A clerk-typist with severe depression and problems with alcoholism experiences problems with the quality and quantity of her work. SOLUTION: Employee is provided with extended sick leave to cover a short period of hospitalization and a modified work schedule to attend weekly psychotherapy treatment. Treatment is covered by company medical plan. COST: $0. PROBLEM: A personnel manager with AIDS experiences a serious drop in energy levels during the mid-afternoon hours. SOLUTION: A small chair that converts to a sleeping mat is provided. During a 90-minute afternoon break, the employee puts a Do not disturb sign on the door and takes a nap. All staff meetings are scheduled for the morning. The employee makes up the time in the evening or on weekends as necessary. COST: $50. PROBLEM: An individual who has a congenital heart defect which limits strenuous activity, and mobility limitations due to childhood polio works as a receiving clerk, which requires unpacking merchandise, checking it in, assigning numbers, and making price checks. SOLUTION: A rolling chair with locking wheels, which adjusts to the level of the task. COST: Cost: $200. PROBLEM: A clerk with low back strain/sprain has limitations in lifting, bending, and squatting, all results of lower back injury. The job requires mail sorting and filing incoming documents in a large numerical filing system. SOLUTION: Both the clerk and the documents are put on wheels! A rolling file stool is supplied for use when filing at lower levels, and upper-drawer filing is done with documents on a rolling cart, without need to lift or bend. COST: $44. October 1994 ACCOMMODATING EMPLOYEES WITH HIDDEN DISABILITIES [Source: U.S. Department of Labor, Office of Disability Employment Policy] The Americans with Disabilities Act (ADA) defines “disability” as an impairment that “substantially limits one or more of the major life activities.” Although some disabilities, such as inability to walk, missing or impaired limbs or severely impaired vision, are easy to observe, many disabilities are not. Some examples of “hidden” disabilities are learning disabilities, mental illness, epilepsy, cancer, arthritis, mental retardation, traumatic brain injury, AIDS and asthma. Many people do not believe that hidden disabilities are bona fide disabilities needing accommodation. Hidden disabilities can result in functional limitations which substantially limit one or more of the major life activities, just like those which are visible. Accommodating hidden disabilities can keep valued employees on the job and open doors for new employees. The ADA requires that reasonable accommodation be provided, if necessary, for all impairments that meet the definition of “disability,” whether hidden or visible. Reasonable accommodations must be determined on a case-by-case basis to ensure effective accommodations which will meet the needs of the employee and the employer. Accommodations can range from making existing facilities accessible for wheelchair users to job restructuring, acquiring or modifying equipment, developing flexible work schedules or modifying task protocols. Accommodating qualified employees with disabilities sets up a win-win situation: employers gain a qualified, stable, diverse workforce; people with disabilities get jobs; and society saves money that previously funded public benefits and services for people with disabilities. Listed below are examples of accommodations worked out through discussions between employees with disabilities and employers, in consultation with the Office of Disability Employment Policy's Job Accommodation Network (JAN). JAN is a toll-free service which provides advice to businesses and individuals on workplace accommodations and the employment provisions of the ADA. JAN can be reached by calling 800-526-7234 (V/TTY). These are samples of accommodations that worked and do not represent the only possible solution to the accommodation situation. To receive guidance on specific accommodation questions, talk with the employee and give JAN a call. Situation: A bowling alley worker with mental retardation and bi-manual motor and finger dexterity problems was having difficulty properly wiping the bowling shoes that had been returned by customers. Solution: A local job coach service provider fabricated a device that allowed the individual to roll the shoes in front of a brush rather than run a brush over the shoes. Cost: no cost as scraps of wood that were left over from other projects were used to make the device. Situation: A high school guidance counselor with attention deficit disorder was having difficulty concentrating due to the school noise. Solution: The school replaced the bell on his phone with an electric light bulb device which lights up when the phone rings, sound-proofed his office and provided a floor fan for white noise. Cost: under $600. Situation: A machine operator with arthritis had difficulty turning the machinery control switches. Solution: The employer replaced the small machine tabs with larger cushioned knobs and provided the employee with non-slip dot gripping gloves which enabled him to grasp and turn the knobs more effectively and with less force. Cost: approximately $130. Situation: A warehouse worker whose job involved maintaining and delivering supplies was having difficulty with the physical demands of his job due to fatigue from cancer treatment. Solution: The employer provided the employee with a three-wheeled scooter to reduce walking. The employer also rearranged the layout of supplies in the warehouse to reduce climbing and reaching. Cost: $3,000. Situation: Due to hot weather conditions, a worker with asthma was having difficulty working in an outside environment fueling airplanes and moving luggage. Solution: The employer moved the individual to the midnight shift and to a position where the worker was both inside and outside the facility. Cost: $0. Situation: A telephone consultant with traumatic brain injury was experiencing short-term memory loss and auditory discrimination problems which resulted in difficulties responding to telephone requests for information, entering information into her computer and following oral instructions. Solution: The employer provided sound absorbing office partitions which reduced noise and distractions, and reprogrammed the telephone bell so that the employee could readily differentiate between her phone and others in the area. The employer added an anti-glare screen guard on the computer to reduce screen flicker and prevent dizziness and fatigue. Instructions, daily reminders of meetings and other scheduled activities were provided in writing. Cost: $345. Situation: An office manager who had been treated for stress and depression was experiencing difficulty maintaining her concentration when trying to complete assignments and meet critical deadlines. Solution: She discussed her performance problems with her supervisor. The employer implemented accommodations that allowed her to organize her time by scheduling “off” times during the week where she could work without interruptions. She was also placed on a flexible schedule that gave her more time for counseling and exercise. The supervisor trained the employee’s co-workers on stress management and provided the office manager information about the company’s employee assistance program. Cost: $0. Situation: An insurance adjuster was allergic to rubber and the formaldehyde in the paper products used by his employer. Solution: The employer provided the employee with cotton gloves for handling paper and switched to recycled, chlorine-free paper and soy-based ink products. Cost: paper and ink costs increased approximately $130 per year and the gloves cost $10. Situation: A claims representative with lupus was sensitive to fluorescent light in his office and to the radiation emitted from his computer monitor. Solution: The employer changed the overhead lights from fluorescent to broad-spectrum by using a special filter that fit onto the existing light fixture and provided the employee with a flicker-free monitor and a glare guard. Cost: approximately $1,065. Situation: A part-time college instructor with Aspbergers Syndrome was experiencing auditory discrimination difficulties which prevented her from being able to make immediate decisions. This was causing problems for her during meetings and annual evaluations, and had prevented her from meeting time lines for projects. Solution: The employee was permitted to take notes during staff meetings and to provide written responses to all attendees on the questions raised during the meeting within a time frame agreed upon by the meeting participants. The employee also received a copy of meeting agendas, annual evaluations and project expectations in advance of the face-to-face meetings and was thereby able to ask questions or provide follow-up responses in writing. Cost: $0. Situation: A machine operator with HIV was experiencing difficulties remembering the steps involved in changing a part on his machine. Solution: The employer provided the employee with a step-by-step check list and written instructions on how to change the part. Cost: $0. July 2000 THE ADA: YOUR RESPONSIBILITIES AS AN EMPLOYER [Source: U.S. Equal Employment Opportunity Commission] ADDENDUM Since The Americans with Disabilities Act: Your Responsibilities as an Employer was published, the Supreme Court has ruled that the determination of whether a person has an ADA "disability" must take into consideration whether the person is substantially limited in performing a major life activity when using a mitigating measure. This means that if a person has little or no difficulty performing any major life activity because he or she uses a mitigating measure, then that person will not meet the ADA's first definition of "disability." The Supreme Court's rulings were in Sutton v. United Airlines, Inc., 527 U.S. 471 (1999), and Murphy v. United Parcel Service, Inc., 527 U.S. 516 (1999). As a result of the Supreme Court's ruling, this document's guidance on mitigating measures, found in the section "Additional Questions and Answers on the Americans with Disabilities Act," is superseded. Following the Supreme Court's ruling, whether a person has an ADA "disability" is determined by taking into account the positive and negative effects of mitigating measures used by the individual. The Supreme Court's ruling does not change anything else in his document. For more information on the Supreme Court rulings and their impact on determining whether specific individuals meet the definition of "disability," consult the Instructions for Field Offices: Analyzing ADA Charges After Supreme Court Decisions Addressing "Disability" and "Qualified," which can be found on EEOC's website at www.eeoc.gov. The Americans with Disabilities Act of 1990 (ADA) makes it unlawful to discriminate in employment against a qualified individual with a disability. The ADA also outlaws discrimination against individuals with disabilities in State and local government services, public accommodations, transportation and telecommunications. This booklet explains the part of the ADA that prohibits job discrimination. This part of the law is enforced by the U.S. Equal Employment Opportunity Commission and State and local civil rights enforcement agencies that work with the Commission. Are You Covered? Job discrimination against people with disabilities is illegal if practiced by: * private employers, * state and local governments, * employment agencies, * labor organizations, * and labor-management committees. The part of the ADA enforced by the EEOC outlaws job discrimination by: * all employers, including State and local government employers, with 25 or more employees after July 26, 1992, and * all employers, including State and local government employers, with 15 or more employees after July 26, 1994. Another part of the ADA, enforced by the U.S. Department of Justice, prohibits discrimination in State and local government programs and activities, including discrimination by all State and local governments, regardless of the number of employees, after January 26, 1992. Because the ADA establishes overlapping responsibilities in both EEOC and DOJ for employment by State and local governments, the Federal enforcement effort is coordinated by EEOC and DOJ to avoid duplication in investigative and enforcement activities. In addition, since some private and governmental employers are already covered by nondiscrimination and affirmative action requirements under the Rehabilitation Act of 1973, EEOC, DOJ, and the Department of Labor similarly coordinate the enforcement effort under the ADA and the Rehabilitation Act. What Employment Practices are Covered? The ADA makes it unlawful to discriminate in all employment practices such as: * recruitment, * firing, * hiring, * training, * job assignments, * promotions, * pay, * benefits, * lay off, * leave, * all other employment related activities. It is also unlawful for an employer to retaliate against you for asserting your rights under the ADA. The Act also protects you if you are a victim of discrimination because of your family, business, social or other relationship or association with an individual with a disability. Who is Protected? Title I of the ADA protects qualified individuals with disabilities from employment discrimination. Under the ADA, a person has a disability if he has a physical or mental impairment that substantially limits a major life activity. The ADA also protects individuals who have a record of a substantially limiting impairment, and people who are regarded as having a substantially limiting impairment. To be protected under the ADA, an individual must have, have a record of, or be regarded as having a substantial, as opposed to a minor, impairment. A substantial impairment is one that significantly limits or restricts a major life activity such as hearing, seeing, speaking, breathing, performing manual tasks, walking, caring for oneself, learning or working. An individual with a disability must also be qualified to perform the essential functions of the job with or without reasonable accommodation, in order to be protected by the ADA. This means that the applicant or employee must: * satisfy your job requirements for educational background, employment experience, skills, licenses, and any other qualification standards that are job related; and * be able to perform those tasks that are essential to the job, with or without reasonable accommodation. The ADA does not interfere with your right to hire the best qualified applicant. Nor does the ADA impose any affirmative action obligations. The ADA simply prohibits you from discriminating against a qualified applicant or employee because of her disability. How are Essential Functions Determined? Essential functions are the basic job duties that an employee must be able to perform, with or without reasonable accommodation. You should carefully examine each job to determine which functions or tasks are essential to performance. (This is particularly important before taking an employment action such as recruiting, advertising, hiring, promoting or firing). Factors to consider in determining if a function is essential include: * whether the reason the position exists is to perform that function, * the number of other employees available to perform the function or among whom the performance of the function can be distributed, and * the degree of expertise or skill required to perform the function. Your judgment as to which functions are essential, and a written job description prepared before advertising or interviewing for a job will be considered by EEOC as evidence of essential functions. Other kinds of evidence that EEOC will consider include: * the actual work experience of present or past employees in the job, * the time spent performing a function, * the consequences of not requiring that an employee perform a function, and * the terms of a collective bargaining agreement. What Are My Obligations to Provide Reasonable Accommodations? Reasonable accommodation is any change or adjustment to a job or work environment that permits a qualified applicant or employee with a disability to participate in the job application process, to perform the essential functions of a job, or to enjoy benefits and privileges of employment equal to those enjoyed by employees without disabilities. For example, reasonable accommodation may include: * acquiring or modifying equipment or devices, * job restructuring, * part-time or modified work schedules, * reassignment to a vacant position, * adjusting or modifying examinations, training materials or policies, * providing readers and interpreters, and * making the workplace readily accessible to and usable by people with disabilities. Reasonable accommodation also must be made to enable an individual with a disability to participate in the application process, and to enjoy benefits and privileges of employment equal to those available to other employees. It is a violation of the ADA to fail to provide reasonable accommodation to the known physical or mental limitations of a qualified individual with a disability, unless to do so would impose an undue hardship on the operation of your business. Undue hardship means that the accommodation would require significant difficulty or expense. What is the Best Way to Identify a Reasonable Accommodation? Frequently, when a qualified individual with a disability requests a reasonable accommodation, the appropriate accommodation is obvious. The individual may suggest a reasonable accommodation based upon her own life or work experience. However, when the appropriate accommodation is not readily apparent, you must make a reasonable effort to identify one. The best way to do this is to consult informally with the applicant or employee about potential accommodations that would enable the individual to participate in the application process or perform the essential functions of the job. If this consultation does not identify an appropriate accommodation, you may contact the EEOC, State or local vocational rehabilitation agencies, or State or local organizations representing or providing services to individuals with disabilities. Another resource is the Job Accommodation Network (JAN). JAN is a free consultant service that helps employers make individualized accommodations. The telephone number is 1-800-526- 7234 (V/TTY). When Does a Reasonable Accommodation Become An Undue Hardship? It is not necessary to provide a reasonable accommodation if doing so would cause an undue hardship. Undue hardship means that an accommodation would be unduly costly, extensive, substantial or disruptive, or would fundamentally alter the nature or operation of the business. Among the factors to be considered in determining whether an accommodation is an undue hardship are the cost of the accommodation, the employer's size, financial resources and the nature and structure of its operation. If a particular accommodation would be an undue hardship, you must try to identify another accommodation that will not pose such a hardship. If cost causes the undue hardship, you must also consider whether funding for an accommodation is available from an outside source, such as a vocational rehabilitation agency, and if the cost of providing the accommodation can be offset by state or federal tax credits or deductions. You must also give the applicant or employee with a disability the opportunity to provide the accommodation or pay for the portion of the accommodation that constitutes an undue hardship. Can I Require Medical Examinations or Ask Questions about an Individual's Disability? It is unlawful to: * ask an applicant whether she is disabled or about the nature or severity of a disability, or * to require the applicant to take a medical examination before making a job offer. You can ask an applicant questions about ability to perform job-related functions, as long as the questions are not phrased in terms of a disability. You can also ask an applicant to describe or to demonstrate how, with or without reasonable accommodation, the applicant will perform job- related functions. After a job offer is made and prior to the commencement of employment duties, you may require that an applicant take a medical examination if everyone who will be working in the job category must also take the examination. You may condition the job offer on the results of the medical examination. However, if an individual is not hired because a medical examination reveals the existence of a disability, you must be able to show that the reasons for exclusion are job related and necessary for conduct of your business. You also must be able to show that there was no reasonable accommodation that would have made it possible for the individual to perform the essential job functions. Once you have hired an applicant, you cannot require a medical examination or ask an employee questions about disability unless you can show that these requirements are job related and necessary for the conduct of your business. You may conduct voluntary medical examinations that are part of an employee health program. The results of all medical examinations or information from inquiries about a disability must be kept confidential, and maintained in separate medical files. You may provide medical information required by State workers' compensation laws to the agencies that administer such laws. Do Individuals Who Use Drugs Illegally Have Rights Under the ADA? Anyone who is currently using drugs illegally is not protected by the ADA and may be denied employment or fired on the basis of such use. The ADA does not prevent employers from testing applicants or employees for current illegal drug use, or from making employment decisions based on verifiable results. A test for the illegal use of drugs is not considered a medical examination under the ADA; therefore, it is not a prohibited pre-employment medical examination and you will not have to show that the administration of the test is job related and consistent with business necessity. The ADA does not encourage, authorize or prohibit drug tests. How will the ADA Be Enforced and What Are the Available Remedies? The provisions of the ADA which prohibit job discrimination will be enforced by the U.S. Equal Employment Opportunity Commission. After July 26, 1992, individuals who believe they have been discriminated against on the basis of their disability can file a charge with the Commission at any of its offices located throughout the United States. A charge of discrimination must be filed within 180 days of the discrimination, unless there is a state or local law that also provides relief for discrimination on the basis of disability. In those cases, the complainant has 300 days to file a charge. The Commission will investigate and initially attempt to resolve the charge through conciliation, following the same procedures used to handle charges of discrimination filed under Title VII of the Civil Rights Act of 1964. The ADA also incorporates the remedies contained in Title VII. These remedies include hiring, promotion, reinstatement, back pay, and attorney’s fees. Reasonable accommodation is also available as a remedy under the ADA. How Will EEOC Help Employers Who Want to Comply with the ADA? The Commission believes that employers want to comply with the ADA and that if they are given sufficient information on how to comply, they will do so voluntarily. Accordingly, the Commission conducts an active technical assistance program to promote voluntary compliance with the ADA. This program is designed to help employers understand their responsibilities and assist people with disabilities to understand their rights and the law. In January 1992, EEOC published a Technical Assistance Manual, providing practical application of legal requirements to specific employment activities, with a directory of resources to aid compliance. EEOC publishes other educational materials, provides training on the law for employers and for people with disabilities, and participates in meetings and training programs of other organizations. EEOC staff also will respond to individual requests for information and assistance. The Commission's technical assistance program is separate and distinct from its enforcement responsibilities. Employers who seek information or assistance from the Commission will not be subject to any enforcement action because of such inquiries. The Commission also recognizes that differences and disputes about the ADA requirements may arise between employers and people with disabilities as a result of misunderstandings. Such disputes frequently can be resolved more effectively through informal negotiation or mediation procedures, rather than through the formal enforcement process of the ADA. Accordingly, EEOC will encourage efforts to settle such differences through alternative dispute resolution, providing that such efforts do not deprive any individual of legal rights provided by the statute. Additional Questions and Answers on the Americans with Disabilities Act Q. What is the relationship between the ADA and the Rehabilitation Act of 1973? A. The Rehabilitation Act of 1973 prohibits discrimination on the basis of handicap by the federal government, federal contractors and by recipients of federal financial assistance. If you were covered by the Rehabilitation Act prior to the passage of the ADA, the ADA will not affect that coverage. Many of the provisions contained in the ADA are based on Section 504 of the Rehabilitation Act and its implementing regulations. If you are receiving federal financial assistance and are in compliance with Section 504, you are probably in compliance with the ADA requirements affecting employment except in those areas where the ADA contains additional requirements. Your nondiscrimination requirements as a federal contractor under Section 503 of the Rehabilitation Act will be essentially the same as those under the ADA; however, you will continue to have additional affirmative action requirements under Section 503 that do not exist under the ADA. Q. If I have several qualified applicants for a job, does the ADA require that I hire the applicant with a disability? A. No. You may hire the most qualified applicant. The ADA only makes it unlawful for you to discriminate against a qualified individual with a disability on the basis of disability. Q. One of my employees is a diabetic, but takes insulin daily to control his diabetes. As a result, the diabetes has no significant impact on his employment. Is he protected by the ADA? A. Yes. The determination as to whether a person has a disability under the ADA is made without regard to mitigating measures, such as medications, auxiliary aids and reasonable accommodations. If an individual has an impairment that substantially limits a major life activity, she is protected under the ADA, regardless of the fact that the disease or condition or its effects may be corrected or controlled. Q. One of my employees has a broken arm that will heal but is temporarily unable to perform the essential functions of his job as a mechanic. Is this employee protected by the ADA? A. No. Although this employee does have an impairment, it does not substantially limit a major life activity if it is of limited duration and will have no long term effect. Q. Am I obligated to provide a reasonable accommodation for an individual if I am unaware of her physical or mental impairment? A. No. An employer's obligation to provide reasonable accommodation applies only to known physical or mental limitations. However, this does not mean that an applicant or employee must always inform you of a disability. If a disability is obvious, e.g., the applicant uses a wheelchair, the employer "knows” of the disability even if the applicant never mentions it. Q. How do I determine whether a reasonable accommodation is appropriate and the type of accommodation that should be made available? A. The requirement generally will be triggered by a request from an individual with a disability, who frequently can suggest an appropriate accommodation. Accommodations must be made on a case-by-case basis, because the nature and extent of a disabling condition and the requirements of the job will vary. The principal test in selecting a particular type of accommodation is that of effectiveness, i.e., whether the accommodation will enable the person with a disability to perform the essential functions of the job. It need not be the best accommodation or the accommodation the individual with a disability would prefer, although primary consideration should be given to the preference of the individual involved. However, as the employer, you have the final discretion to choose between effective accommodations, and you may select one that is least expensive or easier to provide. Q. When must I consider reassigning an employee with a disability to another job as a reasonable accommodation? A. When an employee with a disability is unable to perform her present job even with the provision of a reasonable accommodation, you must consider reassigning the employee to an existing position that she can perform with or without a reasonable accommodation. The requirement to consider reassignment applies only to employees and not to applicants. You are not required to create a position or to bump another employee in order to create a vacancy. Nor are you required to promote an employee with a disability to a higher level position. Q. What if an applicant or employee refuses to accept an accommodation that I offer? A. The ADA provides that an employer cannot require a qualified individual with a disability to accept an accommodation that is neither requested nor needed by the individual. However, if a necessary reasonable accommodation is refused, the individual may be considered not qualified. Q. If our business has a health spa in the building, must it be accessible to employees with disabilities? A. Yes. Under the ADA, workers with disabilities must have equal access to all benefits and privileges of employment that are available to similarly situated employees without disabilities. The duty to provide reasonable accommodation applies to all non-work facilities provided or maintained by you for your employees. This includes cafeterias, lounges, auditoriums, company- provided transportation and counseling services. If making an existing facility accessible would be an undue hardship, you must provide a comparable facility that will enable a person with a disability to enjoy benefits and privileges of employment similar to those enjoyed by other employees, unless this would be an undue hardship. Q. If I contract for a consulting firm to develop a training course for my employees, and the firm arranges for the course to be held at a hotel that is inaccessible to one of my employees, am I liable under the ADA? A. Yes. An employer may not do through a contractual or other relationship what it is prohibited from doing directly. You would be required to provide a location that is readily accessible to, and usable by, your employee with a disability unless to do so would create an undue hardship. Q. What are my responsibilities as an employer for making my facilities accessible? A. As an employer, you are responsible under Title I of the ADA for making facilities accessible to qualified applicants and employees with disabilities as a reasonable accommodation, unless this would cause undue hardship. Accessibility must be provided to enable a qualified applicant to participate in the application process, to enable a qualified individual to perform essential job functions and to enable an employee with a disability to enjoy benefits and privileges available to other employees. However, if your business is a place of public accommodation (such as a restaurant, retail store or bank) you have different obligations to provide accessibility to the general public, under Title III of the ADA. Title III also will require places of public accommodation and commercial facilities (such as office buildings, factories and warehouses) to provide accessibility in new construction or when making alterations to existing structures. Further information on these requirements may be obtained from the U.S. Department of Justice, which enforces Title III. (See page 22). Q. Under the ADA, can an employer refuse to hire an individual or fire a current employee who uses drugs illegally? A. Yes. Individuals who currently use drugs illegally are specifically excluded from the ADA's protections. However, the ADA does not exclude: o persons who have successfully completed or are currently in a rehabilitation program and are no longer illegally using drugs, and o persons erroneously regarded as engaging in the illegal use of drugs. Q. Does the ADA cover people with AIDS? A. Yes. The legislative history indicates that Congress intended the ADA to protect persons with AIDS and HIV disease from discrimination. Q. Can I consider health and safety in deciding whether to hire an applicant or retain an employee with a disability? A. The ADA permits an employer to require that an individual not pose a direct threat to the health and safety of the individual or others in the work-place. A direct threat means a significant risk of substantial harm. You cannot refuse to hire or fire an individual because of a slightly increased risk of harm to himself or others. Nor can you do so based on a speculative or remote risk. The determination that an individual poses a direct threat must be based on objective, factual evidence regarding the individual's present ability to perform essential job functions. If an applicant or employee with a disability poses a direct threat to the health or safety of himself or others, you must consider whether the risk can be eliminated or reduced to an acceptable level with a reasonable accommodation. Q. Am I required to provide additional insurance for employees with disabilities? A. No. The ADA only requires that you provide an employee with a disability equal access to whatever health insurance coverage you provide to other employees. For example, if your health insurance coverage for certain treatments is limited to a specified number per year, and an employee, because of a disability, needs more than the specified number, the ADA does not require that you provide additional coverage to meet that employee's health insurance needs. The ADA also does not require changes in insurance plans that exclude or limit coverage for pre- existing conditions. Q. Does the ADA require that I post a notice explaining its requirements? A. The ADA requires that you post a notice in an accessible format to applicants, employees and members of labor organizations, describing the provisions of the Act. EEOC will provide employers with a poster summarizing these and other Federal legal requirements for nondiscrimination. EEOC will also provide guidance on making this information available in accessible formats for people with disabilities. For more specific information about ADA requirements affecting employment contact: Equal Employment Opportunity Commission 1801 L Street, NW Washington, DC 20507 (800) 669-4000 (Voice), (800) 669-6820 (TDD) (202) 663-4900 (Voice - for 202 Area Code) (202) 663-4494 ( TDD - for 202 Area Code) For more specific information about ADA requirements affecting public accommodations and State and local government services contact: Department of Justice Office on the Americans with Disabilities Act Civil Rights Division P.O. Box 66118 Washington, DC 20035-6118 (202) 514-0301 (Voice) (202) 514-0381 (TDD) (202) 514-0383 (TDD) For more specific information about requirements for accessible design in new construction and alterations contact: Architectural and Transportation Barriers Compliance Board 1111 18th Street, NW Suite 501 Washington, DC 20036 800-USA-ABLE 800-USA-ABLE (TDD) For more specific information about ADA requirements affecting transportation contact: Department of Transportation 400 Seventh Street, SW Washington, DC 20590 (202) 366-9305 (202) 755-7687 (TDD) For more specific information about ADA requirements for telecommunications contact: Federal Communications Commission 1919 M Street, NW Washington, DC 20554 (202) 634-1837 (202) 632-1836 (TDD) For more specific information about federal disability-related tax credits and deductions for business contact: Internal Revenue Service Department of the Treasury 1111 Constitution Avenue, NW Washington, DC 20044 (202) 566-2000 This booklet is available in Braille, large print, audiotape and electronic file on computer disk. To obtain accessible formats call the Office of Equal Employment Opportunity on (202) 663- 4395 (voice) or (202) 663-4399 (TDD), or write to this office at 1801 L Street, N.W., Washington, D.C. 20507. TAX INCENTIVES FOR BUSINESS [Source: U.S. Department of Labor, Office of Disability Employment Policy] There are three tax incentives available to help employers cover the cost of accommodations for employees with disabilities and to make their places of business accessible for employees and/or customers with disabilities. Small Business Tax Credit: IRS Code Section 44, Disabled Access Credit What is it? Small businesses may take an annual tax credit for making their businesses accessible to persons with disabilities. Who is eligible? Small businesses that in the previous year earned a maximum of $1 million in revenue or had 30 or fewer full-time employees are eligible. What is the amount? The credit is 50 percent of expenditures over $250, not to exceed $10,250, for a maximum benefit of $5,000. The credit amount is subtracted from the total tax liability after calculating taxes. What expenses are covered? The credit is available every year and can be used for a variety of costs such as: * sign language interpreters for employees or customers who have hearing impairments; * readers for employees or customers who have visual impairments; * the purchase of adaptive equipment or the modification of equipment; * the production of print materials in alternate formats (e.g., braille, audio tape, large print); * the removal of architectural barriers in buildings or vehicles. What expenses are not covered? The tax credit does not apply to the costs of new construction, and a building being modified must have been placed in service before November 5, 1990. How can this credit be claimed? Businesses can claim the Disabled Access Credit on IRS Form 8826. Where can I obtain additional information? Contact Mark Pitzer, Attorney Office of Chief Counsel, IRS 1111 Constitution Avenue, NW Washington, DC 20224 (202) 622-3110 Architectural/Transportation Tax Deduction: IRS Code Section 190, Barrier Removal What is it? Businesses may take an annual deduction for expenses incurred to remove physical, structural, and transportation barriers for persons with disabilities at the workplace. Who is eligible? All businesses are eligible. What is the amount? Businesses may take a tax deduction of up to $15,000 a year for expenses incurred to remove barriers for persons with disabilities. Amounts in excess of the $15,000 maximum annual deduction may be depreciated. What expenses are covered? The deduction is available every year. It can be used for a variety of costs to make a facility or public transportation vehicle, owned or leased for use in the business, more accessible to and usable by persons with disabilities. Examples include the cost of: * providing accessible parking spaces, ramps, and curb cuts; * providing telephones, water fountains, and restrooms which are accessible to persons using wheelchairs; * making walkways at least 48 inches wide. What expenses are not covered? The deduction may not be used for expenses incurred for new construction, or for a complete renovation of a facility or public transportation vehicle, or for the normal replacement of depreciable property. May I use the tax credit and tax deduction together? Small businesses may use the credit and deduction together, if the expenses incurred qualify under both Sections 44 and 190. For example, if a business spent $12,000 for access adaptations, it would qualify for a $5,000 tax credit and a $7,000 tax deduction. Are there limits on annual usage? Although both the tax credit and deduction may be used annually, if a business spends more than may be claimed in one year, it cannot carry over those expenses and claim a tax benefit in the next year. How can this credit be deducted? The amount spent is subtracted from the total income of a business to establish its taxable income. In order for expenses to be deductible, accessibility standards established under the Section 190 regulations must be met. Where can I obtain additional information? Contact Mark Pitzer, Attorney Office of Chief Counsel, IRS 1111 Constitution Avenue, NW Washington, DC 20224 (202)622-3110. Work Opportunity Tax Credit (WOTC) What is it? The Work Opportunity Tax Credit (WOTC), which replaces the Targeted Jobs Tax Credit (TJTC) program, provides a tax credit for employers who hire certain targeted low- income groups, including vocational rehabilitation referrals, former AFDC recipients, veterans, ex-felons, food stamp recipients, summer youth employees, and SSI recipients. How does it apply to persons with disabilities? Employers that hire individuals who are SSI recipients or certified vocational rehabilitation (VR) referrals and meet all of the criteria described below may claim the WOTC. A VR referral is certified by the State Employment Security Agency (SESA) as: * having a physical or mental disability resulting in a hindrance to employment, and * referred to an employer upon completion of or while receiving rehabilitative services, pursuant to the Vocational Rehabilitation Act of 1973, as amended. What is the amount? An employer may take a tax credit of up to 40 percent of the first $6,000, or up to $2,400, in wages paid during the first 12 months for each new hire. What are the effective dates? January 1, 2002 through December 31, 2003. This program is subject to yearly Congressional renewal. What are the Minimum Employment Requirements? Eligible employees must work 180 days or 400 hours; summer youth must work 20 days or 120 hours. A partial credit of 25 percent for certified employees who worked at least 120, but less than 400, hours may be claimed by the employer. What agency provides the WOTC certification? The local State Employment Security Agency (SESA). How do I file for this credit? Complete and submit IRS Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, to your local SESA. How does it work? The employer determines likely eligibility by including the WOTC Pre- Screening Notice as part of the application process. On or before the day employment is offered, the Pre-Screening Notice must be signed by the employer and employee and mailed to the SESA within 21 days after the employee begins work. The employer documents eligibility (based on information received from the employee) and submits documentation to the SESA. SESA certifies which individuals are eligible for WOTC, and notifies the employer in writing for purposes of filing the tax credit. Where can I obtain IRS Form 8850? Call 800-829-1040 (voice) or 800-829-4059 TTY or visit the IRS Website at http://www.irs.ustreas.gov/prod Where can I obtain additional information? U.S. Department of Labor Employment & Training Administration http://workforcesecurity.doleta.gov/employ/wotcdata.asp or your local SESA Internal Revenue Service Contact Karen Loverud, Staff Attorney Office of the Associate Chief Council Employee Benefits and Exempt Organizations (202) 622-6060 Updated February 2003 10 Appendix A Appendix A 11 10 13