Accomodating people with disabilities is good for the community and it is good for your business as well.
The Barrier Removal Tax Deduction allows businesses to currently deduct up to $15,000 for capital improvements rather than depreciate those improvements over many years. Some of these improvements include adding wheelchair ramps, widening doorways or installing non slip floor surfaces.
There is also a Disabled Access Credit of up to $5,000 available to businesses that earn less than $1 million or have less than 30 full time employees. The deduction and the credit can be used together and can be used each year that eligible expenses are incurred.
Look around your business. Is there an improvement you have been putting off? If so, now may be a good time to take the leap and make your business more welcoming to the handicapped and disabled.