[vendtalk] Vending Operators May Qualify For Tax Credit For ADA Upgrades

Vandervoort's vandervoorts at sbcglobal.net
Tue Feb 26 02:28:32 UTC 2013

FYI - Consult your tax advisor. (I have now been receiving drink machines
that meet the new reach requirements.)

Vending Times 
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
Emily at vendingtimes.net 

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. 

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


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