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Wheelchair Access |
Chair Glides |
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A chair glide is installed under your chair, allowing it to be pushed back, so that wheelchair patients
may remain in their chair. Access to the instrument arms and stand is still achieved.
This item may qualify you for the 50% ADA tax credit, please contact your tax advisor.
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An excerpt statement relating to this issue:
Code Section 44 permits eligible small businesses to take an income
tax credit, termed the Disabled Access Credit, for expenditures incurred to comply with the ADA. The eligible small business may utilize the Credit
for 50% of eligible access expenditures in a tax year that exceed $250 but do not exceed $10,250. Thus, in order to take the credit, the business
expenditure must be qualified as as "eligible access expenditure". Most importanly for the purpose of the practitioner, Code Section 44 requires
that eligible access expenditures must be reasonable and necessary to comply with the ADA requirements. Therefore, assuming the purpose of a purchase
is to acquire or modify equipment or devices for disabled individuals, the purchase must be reasonably necessary to accomplish that goal. |
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