The Connecting Point
Volume 2 Issue 13 Date February 4th, 2005
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1) Quality Mall (back to top)
New information has been added Quality Mall Site
"ADA & Youth Issues Handouts" - http://www.qualitymall.org/products/prod1.asp?prodid=1817
"Exploring Self-Advocacy from a Social Power Perspective" - http://www.qualitymall.org/products/prod1.asp?prodid=1884
"Breaking Bread, Nourishing Connections: People with and without Disabilities Together at Mealtime"
http://www.qualitymall.org/products/prod1.asp?prodid=1915
"Community for All" Tool Kit: Resources for Supporting Community Living" - http://www.qualitymall.org/products/prod1.asp?prodid=1933
"Friendships, Feelings & Futures: Relating to Myself and Others" - http://www.qualitymall.org/products/prod1.asp?prodid=1940
"Feeling Good About Yourself: A Guide for People Working with People Who Have Disabilities or Low Self-Esteem"
http://www.qualitymall.org/products/prod1.asp?prodid=1941
"SAFE BEGINNINGS: Protecting Our Children from Sexual Abuse" - http://www.qualitymall.org/products/prod1.asp?prodid=1942
2) Public comment before federal IDEA Regs are drafted (back to top)
The notice is available at: http://www.regulations.gov/freddocs/04-28503.htm and appears below:
[Federal Register: December 29, 2004 (Volume 69, Number 249)]
[Proposed Rules]
[Page 77968-77969]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr29de04-21]
DEPARTMENT OF EDUCATION
34 CFR Parts 300 and 303
Individuals With Disabilities Education Act, as Amended by the Individuals With Disabilities Education Improvement Act of 2004
AGENCY: Office of Special Education and Rehabilitative Services, Department of Education.
ACTION: Notice of request for comments and recommendations on regulatory issues under the Individuals with Disabilities Education Act IDEA), as amended by the Individuals with Disabilities Education Improvement Act of 2004.
SUMMARY: The Secretary of Education solicits comments and recommendations from the public prior to developing and publishing proposed regulations under 34 CFR parts 300 and 303 to implement programs under the recently amended IDEA. The Secretary also announces plans to hold informal public meetings to seek further input about those regulations in light of the statutory amendments.
DATES: In order to be assured of consideration as we develop proposed regulations, comments and recommendations should be received on or before February 28, 2005.
ADDRESSES: Address all comments and recommendations to: Office of Special Education and Rehabilitative Services, U.S. Department of Education, 400 Maryland Avenue, SW., Potomac Center Plaza, room 5126, Washington, DC 20202-2641. If you prefer to send your comments through the Internet, you may address them to us at the U.S. Government Web site: http://frwebgate.access.gpo.gov/cgi-bin/leaving.cgi?from=leavingFR.html&log=linklog&to=http://www.regulations.gov . Or you may send your Internet comments to us at the following address: comments@ed.gov .
You must include the term ``Comments on IDEA-2004'' in the subject line of your electronic message. (Note that the term in the preceding sentence means comments submitted in response to changes made to the IDEA by the Individuals with Disabilities Education Improvement Act of 2004.)
Please submit your comments only one time, in order to ensure that we do not receive duplicate copies.
FOR FURTHER INFORMATION CONTACT: Troy R. Justesen. Telephone: (202) 245-7468. If you use a telecommunications device for the deaf (TDD), you may call the Federal Relay Service (FRS) at 1-800-877-8339.
Individuals with disabilities may obtain this document in an alternative format (e.g., Braille, large print, audiotape, or computer diskette) by contacting the person listed under FOR FURTHER INFORMATION CONTACT.
SUPPLEMENTARY INFORMATION:
Background
On December 3, 2004, the President signed into law Pub. L. 108-446, 118 Stat. 2647, the Individuals with Disabilities Education Improvement Act of 2004, amending the IDEA. Copies of the new law may be obtained at the following Web site:
http://frwebgate.access.gpo.gov/cgi-bin/leaving.cgi?from=leavingFR.html&log=linklog&to=http://www.gpoaccess.gov/plaws/index.html .
Enactment of the new law provides an opportunity to consider improvements in the regulations implementing the IDEA in 34 CFR parts 300 and 303 that would strengthen the Federal effort to ensure the provision of early intervention services to infants and toddlers with disabilities and their families and ensure every child with a disability has available a free appropriate public education that: (1) Is of high quality, and (2) is designed to achieve the high standards reflected in the No Child Left Behind Act of 2001.
Invitation To Comment
We invite you to submit comments and recommendations regarding changes to 34 CFR parts 300 and 303 that you believe are needed, particularly to clarify a provision in the new law or to facilitate its implementation. We encourage you to make your comments as specific as possible regarding the nature and scope of regulatory action necessary to achieve the objective you are seeking. Also, if appropriate to your comments, please identify the specific part and section (or subsection) of the amended IDEA that is the subject of your recommendations, and specify how a proposed change to a given provision in the regulations will clarify or help to improve implementation of the new statutory provision.
Please include the following with your comments and recommendations: A description of the area of your involvement in special education, regular education or early intervention, as well as your role, if any, in that area (e.g., parent, teacher, student, service provider, administrator, or researcher).
During and after the comment period, you may inspect all public comments about this notice in room 5126, Potomac Center Plaza, 550 12th Street, SW., Washington, DC, between the hours of 8:30 a.m. and 4 p.m., Eastern Time, Monday through Friday of each week except Federal holidays.
Assistance to Individuals With Disabilities in Reviewing the Comments
On request, we will supply an appropriate aid, such as a reader or print magnifier, to an individual with a disability who needs assistance to review the comments and recommendations. If you want to schedule an appointment for this type of aid, please contact the person listed under FOR FURTHER INFORMATION CONTACT.
Announcement of Public Meetings
The following is a preliminary announcement of our plans to hold a series of informal meetings during the first few months of calendar year 2005, to seek comments and recommendations for developing regulations, as needed, based on the Individuals with Disabilities Education Improvement Act of 2004. The meetings will be in the following locations: Atlanta, GA; Newark, NJ; Boston, MA; Columbus, OH; San Diego, CA; Laramie, WY; and Washington, DC. We will notify you through notices published in the Federal Register of the specific dates and locations of each of these meetings, as well as other relevant information.
Note: The official version of this document is the document published in the Federal Register. Free Internet access to the official edition of the Federal Register and the Code of Federal Regulations is available on GPO Access at: http://frwebgate.access.gpo.gov/cgi-bin/leaving.cgi?from=leavingFR.html&log=linklog&to=http://www.gpoaccess.gov/nara/index.html .
Program Authority: 20 U.S.C. 1400 et. seq.; Pub. L. 108-446, 118 Stat. 2647.
Troy R. Justesen, Acting Deputy Assistant, Secretary for Special Education and Rehabilitative Services.
FR Doc. 04-28503 Filed 12-28-04; 8:45 am]
BILLING CODE 4000-01-P
3) On a Roll Documentary, February 15,2005 (back to top)
On Tuesday, Feb. 15, Joanne Caputo's award-winning film, "On a Roll: Family, Disability and The American Dream" will debut nationally on PBS! In this film, Greg Smith and his family bare all in this unflinching portrait of a 65-pound man striving for the American Dream. Fueled by discrimination, Smith created "On A Roll Talk Radio on Life and Disabilities" from his power wheelchair in 1992. The father of three travels the globe in a new civil rights movement, but finds his own nation's capital inaccessible - a minor challenge compared to living independently. Dozens of disability rights advocates are shown in the one hour movie, including Kyle Glozier, Judy Heumann, Becky Ogle, Heidi Van Arnem, Justin Dart, Mitch Tepper and many others.
For more information on the film, go to http://www.onarolldocumentary.com/home.html
To check your local listings for stations and broadcast times, go to http://www.thestrengthcoach.com/oar_pbs_stationlistings2.html
4)Tax Incentives for Making Reasonable Accommodations (back to top)
U.S. Department of Labor, Office of Disability Employment Policy, http://www.dol.gov/odep/, Search/A-ZIndex
Tax Incentives For Business
There are three tax incentives available to help employers offset the cost of accommodations for employees with disabilities and to make their places of business accessible for employees and/or customers with disabilities.
What is it? Small businesses may take an annual tax credit for making their businesses accessible to persons with disabilities.
Who is eligible? Small businesses that in the previous year earned a maximum of $1 million in revenue or had 30 or fewer full-time employees.
What is the amount? The credit is 50 percent of expenditures over $250, not to exceed $10,250, for a maximum benefit of $5,000. The credit amount is subtracted from the total tax liability.
What expenses are covered? The credit is available every year and can be used for a variety of costs such as:
Expenses must be paid or incurred to enable a small business to comply with the requirements of the Americans with Disabilities Act.
What expenses are not covered? The tax credit does not apply to the costs of new construction, and a building being modified must have been placed in service before November 5, 1990.
How can this credit be claimed? Businesses can claim the Disabled Access Credit on IRS Form 8826.
Where can I obtain additional information?
Office of Associate Counsel, IRS
Passthrough & Special Industries
1111 Constitution Avenue, NW
Washington, DC 20224
(202)622-3110.
What is it? Businesses may take an annual deduction for expenses incurred to remove physical, structural, and transportation barriers for persons with disabilities at the workplace.
Who is eligible? All businesses are eligible.
What is the amount? Businesses may take a tax deduction of up to $15,000 a year for expenses incurred to remove barriers for persons with disabilities. Amounts in excess of the $15,000 maximum annual deduction may be depreciated.
What expenses are covered? The deduction is available every year. It can be used for a variety of costs to make a facility or public transportation vehicle, owned or leased for use in the business, more accessible to and usable by persons with disabilities. Examples include the cost of:
What expenses are not covered? The deduction may not be used for expenses incurred for new construction, or for a complete renovation of a facility or public transportation vehicle, or for the normal replacement of depreciable property.
May I use the tax credit and tax deduction together? Small businesses may use the credit and deduction together, if the expenses incurred qualify under both Sections 44 and 190. For example, if a business spent $12,000 for access adaptations, it would qualify for a $5,000 tax credit and a $7,000 tax deduction.
Are there limits on annual usage? Although both the tax credit and deduction may be used annually, if a business spends more than may be claimed in one year, it cannot carry over those expenses and claim a tax benefit in the next year.
How can this credit be deducted? The amount spent is subtracted from the total income of a business to establish its taxable income. In order for expenses to be deductible, accessibility standards established under the Section 190 regulations must be met.
Where can I obtain additional information?
Office of Associate Counsel, IRS
Passthrough & Special Industries
1111 Constitution Avenue, NW
Washington, DC 20224
(202)622-3110.
Work Opportunity Tax Credit (WOTC)
What is it? The Work Opportunity Tax Credit ( WOTC ) , which replaced the Targeted Jobs Tax Credit (TJTC) program, provides a tax credit for employers who hire certain targeted low-income groups, including vocational rehabilitation referrals, former AFDC recipients, veterans, ex-felons, food stamp recipients, summer youth employees, and SSI recipients.
How does it apply to persons with disabilities? Employers who hire SSI recipients or certified vocational rehabilitation (VR) referrals and who meet all of the criteria described below may claim the WOTC.
A VR referral is certified by the State Employment Security Agency (SESA) as:
What are the Minimum Employment Requirements? Eligible employees must work 180 days or 400 hours; summer youth must work 20 days or 120 hours. A partial credit of 25 percent for certified employees who worked at least 120, but less than 400 hours may be claimed by the employer.
What agency provides the WOTC certification? The local State Employment Security Agency (SESA).
How do I file for this credit? Complete and submit IRS Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, to your local SESA.
How does it work?
Where can I obtain IRS Form 8850? Call 800-829- 1040 (voice) or 800-829-4059 TTY or visit the IRS Website at http://www.irs.gov/pub/irs-fill/f8850.pdf
Where can I obtain additional information?
U.S. Department of Labor, Employment & Training Administration, http://www.uses.doleta.gov/wotcdata.asp or your local SESA
Internal Revenue Service, Karin Loverud, Senior Advisor, Office of the Division Counsel/Associate Chief Council, Tax Exempt and Government Entities, (202) 622-6080
_____________________________
Readers are invited to send information about new resources on secondary education, transition from school, services and supports for adults with disabilities to connectingpoint@projectcore.org . Approved information will then be posted. Additional questions or comments can be sent to the Project Coordinator at coordinator@projectcore.org .
While The Connecting Point is not a discussion group, additional questions and discussions can be posted at bulletinboard@projectcore.org .
The CORE Project is funded by the Department of Education Rehabilitation
Services Administration.
The CORE Project (In Washington State)
Phone- 1-800-5-PARENT
Phone- 1-509-928-1522
Fax 1-509-928-1522
Web site www.projectcore.org
CORE Project
PMB 175
1324 N. Liberty Lake Rd
Liberty Lake, WA 99019
( A Project of Washington PAVE)
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