US SB255 | 2019-2020 | 116th Congress
Status
Spectrum: Partisan Bill (Democrat 8-0)
Status: Introduced on January 29 2019 - 25% progression, died in committee
Action: 2019-01-29 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 29 2019 - 25% progression, died in committee
Action: 2019-01-29 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Expands tax credits and deductions that are available for employers who hire and retain employees with disabilities. The bill expands the work opportunity tax credit to include the hiring of employees who receive Social Security Disability Insurance (SSDI) benefits. For employers who hire vocational rehabilitation referrals, Supplemental Security Income recipients, or SSDI recipients, the bill also (1) increases the amount of wages that may be taken into account for the credit, and (2) allows an additional credit for second-year wages. With respect to the tax credit for expenditures by eligible small businesses to provide access to disabled individuals, the bill increases the limits that apply to (1) the amount of expenditures that are eligible for the credit, and (2) the gross receipts and full-time employees of eligible small businesses. The bill also expands the tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly. The bill modifies the deduction to (1) increase limitation on the amount of the deduction, and (2) allow the deduction to be used for certain improvements in the accessibility of Internet or telecommunications services to handicapped and elderly individuals.
Title
Disability Employment Incentive Act
Sponsors
Sen. Robert Casey [D-PA] | Sen. Tammy Duckworth [D-IL] | Sen. Patty Murray [D-WA] | Sen. Chris Van Hollen [D-MD] |
Sen. Margaret Hassan [D-NH] | Sen. Amy Klobuchar [D-MN] | Sen. Sherrod Brown [D-OH] | Sen. Richard Blumenthal [D-CT] |
History
Date | Chamber | Action |
---|---|---|
2019-01-29 | Senate | Read twice and referred to the Committee on Finance. |
Same As/Similar To
HB3992 (Same As) 2019-07-25 - Referred to the House Committee on Ways and Means.
Subjects
Disability and paralysis
Disability assistance
Income tax credits
Long-term, rehabilitative, and terminal care
Migrant, seasonal, agricultural labor
Poverty and welfare assistance
Railroads
Taxation
Transportation employees
Unemployment
Wages and earnings
Disability assistance
Income tax credits
Long-term, rehabilitative, and terminal care
Migrant, seasonal, agricultural labor
Poverty and welfare assistance
Railroads
Taxation
Transportation employees
Unemployment
Wages and earnings
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/116th-congress/senate-bill/255/all-info |
Text | https://www.congress.gov/116/bills/s255/BILLS-116s255is.pdf |