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DISABILITY ACCESS REQUIREMENTS AND RESOURCES <br /> GOVERNMENTTAX CREDITS,TAX DEDUCTIONS AND FINANCING <br /> State and federal programs to assist businesses with access compliance and access <br /> expenditures are available: <br /> Disabled Access Creditor Eligible Small Businesses <br /> FEDERAL TAX CREDIT—Internal Revenue Code Section 44 provides a federal tax credit for <br /> small businesses that incur expenditures for the purpose of providing access to persons <br /> with disabilities. For more information, refer to Internal Revenue Service(IRS) Form 8826: <br /> Disabled Access Credit at www.irs.00v. <br /> STATE TAX CREDIT—Revenue and Taxation Code Sections 17053.42 and 23642 provide a <br /> state tax credit similar to the federal Disabled Access Credit, with exceptions. For more <br /> information, refer to Franchise Tax Board (FTB)_Form 3548: Disabled Access Credit for <br /> Eligible Small Businesses at www.ftb.ca.0 . <br /> Architectural and Transportation Barrier Removal Deduction <br /> FEDERAL TAX DEDUCTION—Internal Revenue Code Section 190 allows businesses of all <br /> sizes to claim an annual deduction for qualified expenses incurred to remove physical, <br /> structural and transportation barriers for persons with disabilities. For more information, <br /> refer to IRS Publication 535: Business Expenses at www.irs.gov. <br /> California Capital Access Financing Program <br /> STATE FINANCE OPTION The California Capital Access Program(CaICAP)Americans with <br /> Disabilities Act(CaICAP/ADA)financing program assists small businesses with financing <br /> the costs to alter or retrofit existing small business facilities to comply with the <br /> requirements of the federal ADA. Learn more at www.treasurer.ca.,dov/cpcfa/calcap/. <br /> FEDERAL AND STATE LEGAL REQUIREMENTS ON ACCESSIBILITY <br /> FOR INDIVIDUALS WITH DISABILITIES <br /> AMERICANS WITH DISABILITIES ACT OF 1990 (ADA)The ADA is a federal civil rights law <br /> that prohibits discrimination against individuals with disabilities,and requires all public <br /> accommodations and commercial facilities to be accessible to individuals with disabilities. <br /> Learn more at www.ada.gov. <br /> CALIFORNIA BUILDING CODE(CBC)--The CBC contains the construction-related accessibility <br /> provisions that are the standards for compliant construction.A facility's compliance is <br /> based on the version of the CBC in place at the time of construction or alteration. Learn <br /> more at www.bsc.ca.gov. <br /> I Z"Z" <br /> (Issued 12-28-18) <br /> F:\Application Forms&Handouts\Building Application Checklists\Check List Commercial Building Permit.doc(Revised 01/08/2016) 6 of 6 <br />