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《美国残疾人法案》:税收减免的规定

The Americans with Disabilities Act: prescription for tax relief.

作者信息

Cook E D, Judice A K, Hazelwood A C

机构信息

University of Southwestern Louisiana, Lafayette, USA.

出版信息

Healthc Financ Manage. 1996;Suppl:10-6.

Abstract

As employers, healthcare organizations must comply with Title I of the Americans with Disabilities Act of 1990-Employment Discrimination by Private Entities-which covers virtually all aspects of employment and prohibits employers from discriminating against otherwise qualified job applicants and workers who have disabilities or who become disabled. Further, healthcare organizations must comply with the provisions of Title III of the act-Nondiscrimination on the Basis of Disability by Public Accommodations and in Commercial Facilities-which requires places of public accommodations and commercial facilities to be designed, constructed, and altered in compliance with the accessibility standards of the act. While compliance with the ADA can be costly, four specific sections of the Internal Revenue Code offer tax relief to organizations that meet the guidelines of Titles I and III.

摘要

作为雇主,医疗保健机构必须遵守1990年《美国残疾人法案》第一编——私人实体的就业歧视,该编涵盖了就业的几乎所有方面,并禁止雇主歧视其他方面合格但有残疾或致残的求职者和工人。此外,医疗保健机构必须遵守该法案第三编的规定——公共住宿和商业设施基于残疾的非歧视,该编要求公共住宿场所和商业设施的设计、建造和改造要符合该法案的无障碍标准。虽然遵守《美国残疾人法案》可能成本高昂,但《国内税收法典》的四个特定章节为符合第一编和第三编指导方针的组织提供了税收减免。

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