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Issue Date: Vol. 53, No. 3, March 2013, Posted On: 2/24/2013

Vending Operators May Qualify For Tax Credit For ADA Upgrades

Emily Jed
TAGS: ADA vending machine credit, Disabled Access Credit (Section 44), Americans with Disabilities Act vending machine rules, vending reach range for disabled, vending operator, vending, vending machine, IRS small businesses code, Revenue Service code, National Automatic Merchandising Association

WASHINGTON -- Vending companies that qualify as small businesses under the Internal Revenue Service code may be entitled to a tax credit or deduction, if they have upgraded their equipment to comply with the new Americans with Disabilities Act rules.

According to a legislative bulletin from the National Automatic Merchandising Association, the Internal Revenue Service Code includes a Disabled Access Credit (Section 44) for businesses with 30 or fewer full-time employees or with total revenues of $1 million or less during the previous tax year. The credit is meant to help small businesses comply with the new rules.

The new regulations, which went into effect on March 15, 2012, change the reach range requirements for vending machines to no higher than 48", instead of 54", and no lower than 15", instead of 9". Side-reach and other accessibility requirements have also been revised. | SEE STORY

NAMA reports that some small businesses may qualify for a tax credit or deduction "for eligible access expenditures including amounts paid or incurred to acquire or modify equipment or devices for individuals with disabilities."

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