NOV-7-91 THU 12:42 UCPA, INC (DC) FAX NO. 8423519 P.02

TO : MAUREEN WEST 
FAX#:
FROM: BOB WILLIAMS, POLICY ASSOCIATE
UCPA G.A. OFFICE, FAX # (202) 842-3519
(202) 842-1] 266(Y/TTD) 1-800-USA-5UCP
DATE: NOVEMBER 4, 1991
RE : POSSIBLE DISABILITY-RELATED AMENDMENTS TO EXPECTED TAX REFORM INITIATIVES

IN FOLLOW UP TO OUR CONVERSATION AND PER YOUR REQUEST, HERE ARE SOME SUGGESTED DISABILITY-RELATED AMENDMENTS TO TAX REFORM INITIATIVES BEING DISCUSSED ON THE HILL AND [ILLEGIBLE] HAVE TRIED TO FLESH OUT THE IDEAS WE DISCUSSED USING SECTION 15 OF THE [ILLEGIBLE] GUIDE WHEN APPROPRIATE. HOWEVER, I DO NOT CLAIM TO BE A TAX EXPERT. THERE WELL MAY BE BETTER APPROACHED TO TAKE IN THIS AREA. HENCE, PLEASE SEE THIS AS ATTEMPT TO SPARK INCREASED IDEAS, INTEREST AND ACTIVITY IN WHAT I THINK COULD BE VERY FERTILE GROUND FOR ADDRESSING SOME -- THOUGH CLEARLY NOT ALL -- MAJOR PAS CONCERNS. TOWARDS THIS END, I AM SHARING COPIES OF THIS WITH BOBBY SILVERSTEIN, PAT WRIGHT, JUDY HEUMANN AND PAUL MARCHAND, PLEASE LET ME KNOW WHAT YOU THINK AND HOW I CAN BE OF FURTHER HELP. THANKS.

1. DISABILITY-RELATED LIVING EXPENSES TAX CREDIT/DEDUCTION -- THIS AMENDMENT COULD BE MODELED ON THE CURRENT DISABILITY-RELATED WORK EXPENSES DEDUCTION BUT WOULD BE CRAFTED TO APPLY MORE GENERALLY TO DISABILITY-RELATED LIVING EXPENSES INCURRED OUTSIDE OF WORK (E.G., PAS, TECHNOLOGY, ETC.). DEPENDING ON ITS FISCAL NOTE, THE MEASURE COULD APPLY TO A. TAXPAYERS WITH DISABILITIES AND THOSE WITH DEPENDENTS WITH DISABILITIES OR B. SOLELY TAXPAYERS WITH DISABILITIES. JUSTIFICATION: 1. PEOPLE WITH DISABILITIES OFTEN INCUR EXTRA LIVING EXPENSES THAT ARE DISABILITY-RELATED. SUCH EXPENSES BECOME ESPECIALLY BURDENSOME IN ECONOMIC BAD TIMES. 2. EXISTING MEDICAL AND DISABILITY-RELATED WORK EXPENSES DEDUCTIONS DO NOT PROVIDE ADEQUATE RELIEF IN THIS REGARD.

Handwritten note on page:
Hi Jim,
Can you draft me a Dole bill amending the Tax Code (151) to allow for "personal assistance services" (PAS) incorporating the attached recommendations.

Footnote: 
Dole Archives: s-leg_554_002_018_d.pdf Page 1 of 4

NOV-7-91 THU 12:42 UCPA, INC (DC) FAX NO. 8423519 P.03

A) CLARIFY THAT IT APPLIES TO ANY SMALL BUSINESS PROVIDING REASONABLE ACCOMMODATION TO AN EMPLOYEE WITH A DISABILITY AND NOT JUST ONE WHICH IS A PUBLIC ACCOMMODATION. THIS COULD BE DONE BY RETITLING IT "SMALL BUSINESS AND PUBLIC ACCOMMODATIONS ACCESS CREDIT" JUSTIFICATION: THE TITLE OF THE SECTION AND THE WAY IT READS ARE BOTH CONFUSING ON THIS POINT AND NEED TO BE CLARIFIED.

B) ADD PERSONAL ASSISTANCE AS AN ELIGIBLE EXPENSE UNDER SECTION 151. THIS COULD BE DONE BY PERSONAL ASSISTANCE AS AN "ELIGIBLE ACCESS EXPENDITURE" IN THE SECTION'S FIFTH AND FINAL CLAUSE. JUSTIFICATION: THE BASIC AIM OF 151 IS CLEARLY BARRIER REMOVAL. ELIGIBLE SMALL BUSINESSES MIGHT TRY TO CLAIM PAS EXPENSES AS "ELIGIBLE ACCESS EXPENDITURES" BUT SINCE THE STATUTE DOES NOT LIST PAS, IRS IS NOT REQUIRED TO ACCEPT SUCH CLAIMS OR EVEN INFORM BUSINESSES OF THEIR RIGHT TO MAKE THEM.

C) ALLOW FIRMS THAT INCUR REASONABLE ACCOMMODATIONS COSTS THAT ARE ONGOING IN NATURE OR EXCEED UNDUE BURDEN TO ELECT TO TAKE A CREDIT IN AN AMOUNT EQUAL TO 25% OF ELIGIBLE ACCESS EXPENDITURES THAT EXCEED $10,250 BUT DO NOT EXCEED $15,500. JUSTIFICATION: ELIGIBLE SMALL BUSINESSES THAT PROVIDE JOB ACCOMMODATIONS OF AN ONGOING NATURE (E.G., PAS, SUPPORTED EMPLOYMENT) OR THAT EXCEED UNDUE BURDEN SHOULD HAVE ADDED INCENTIVE TO DO SO ESPECIALLY IN RECESSIONARY TIMES.

D) ALLOW FIRMS WITH FEWER THAN 15 EMPLOYEES TO ELECT TO TAKE A CREDIT IN AN AMOUNT EQUAL TO 75% OF ELIGIBLE ACCESS EXPENDITURES THAT EXCEED $250 BUT DO NOT EXCEED $10,250 THAT ARE SPENT SPECIFICALLY ON PROVIDING JOB ACCOMMODATIONS TO ONE OR MORE EMPLOYEES WITH DISABILITIES. JUSTIFICATION: FIRMS WITH FEWER THAN 15 EMPLOYEES ARE NOT COVERED BY THE TITLE I EMPLOYMENT REQUIREMENTS OF THE ADA BUT ARE, IN FACT, THE RICHEST JOB SOURCE IN OUR NATION. FEDERAL TAX POLICY CAN AND SHOULD ENCOURAGE THIS VITAL SECTOR OF OUR ECONOMY TO HIRE AND PROVIDE JOB ACCOMMODATIONS TO QUALIFIED EMPLOYEES WITH DISABILITIES.

Footnote:
Dole Archives: s-leg_554_002_018_d.pdf Page 2 of 4

NOV-7-91 THU 12:42 UCPA, INC (DC) FAX NO. 8423519 P.04
E) ALLOW DAY CARE PROVIDERS AND OTHER SIMILAR SERVICES, WHICH ARE COVERED BY THE PUBLIC ACCOMMODATIONS - TITLE III REQUIREMENTS OF THE ADA, TO ELECT TO TAKE A CREDIT IN AN AMOUNT EQUAL TO 50% OF ELIGIBLE ACCESS EXPENDITURES THAT EXCEED $10,250 BUT DOES NOT EXCEED ON PROVIDING ASSISTANCE TO YOUNGSTERS WITH DISABILITIES WHO REQUIRE IT WITH EATING, TOILETING AND/OR DRESSING IN ORDER TO PARTICIPATE IN SUCH PROGRAMS. JUSTIFICATION: AS PRESIDENT BUSH PROCLAIMED, THE TRUE MISSION OF THE ADA IS TO BRING "THE SHAMEFUL WALLS OF EXCLUSION STUMBLING DOWN." THIS PROCESS MUST START EARLY. CHILDREN -- WITH AND WITHOUT DISABILITIES -- LEARN BEST BY GROWING UP TOGETHER. YOUNGSTERS WITH DISABILITIES SHOULD NOT BE BARRED FROM THESE OPPORTUNITIES JUST BECAUSE THEY REQUIRE ASSISTANCE WITH EATING, TOILETING AND/OR DRESSING. ELIGIBLE DAY CARE PROVIDERS AND OTHER SIMILAR SERVICES THAT INCUR ADDED COSTS IN PROVIDING SUCH ASSISTANCE SHOULD BE ENCOURAGED AND PROVIDED WITH ADEQUATE TAX RELIEF TO DO SO.

3. AMEND CURRENT LAW TO PERMIT TAXPAYERS WITH DISABILITIES TO:
A) ELECT TO TAKE A CREDIT IN AN AMOUNT EQUAL TO 100% OF ELIGIBLE PERSONAL ASSISTANCE EXPENDITURES THAT EXCEED 2% OF THEIR NET INCOME. JUSTIFICATION: MUCH THE SAME AS #1 ABOVE. THIS IS A MORE TARGETED VERSION OF #1 ABOVE BUT WOULD PROVIDE TAXPAYERS WITH DISABILITIES WHO RELY UPON PAS TO WORK AND LEAD TYPICAL LIVES SOME ADDED TAX RELIEF.

B) ELECT TO TAKE A CREDIT IN AN AMOUNT EQUAL TO 100% OF THE COSTS OF A JOB ACCOMMODATION WHICH THE PERSON AGREES TO PAY FOR BECAUSE IT EXCEEDS A FIRM'S UNDUE BURDEN TRIGGER. JUSTIFICATION: A TAXPAYER WITH A DISABILITY WHO PAY FOR A JOB ACCOMMODATION WHICH EXCEEDS A FIRM'S UNDUE BURDEN TRIGGER SHOULD BE PROVIDED WITH ADEQUATE TAX RELIEF.

Footnote:
Dole Archives: s-leg_554_002_018_d.pdf Page 3 of 4

NOV-7-91 THU 12:42 UCPA, INC (DC) FAX NO. 8423519 P.05

4. REQUIRE THE IRS TO STREAMLINE AND SIMPLIFY RECORD KEEPING AND FILING REQUIREMENTS FOR PERSONAL ASSISTANCE IN CONSULATION WITH A NATIONAL ADVISORY PANEL COMPOSED OF PAS USERS, FAMILIES, DISABILITY ADVOCATES AND REPRESENTATIVES OF INDEPENDENT LIVING CENTERS. JUSTIFICATION: IRS RECORD KEEPING AND FILING REQUIREMENTS ARE BURDENSOME FOR PERSONAL ASSISTANCE USERS AND THEIR FAMILIES TO FOLLOW. TO COMPOUND MATTERS, THE IRS HAS CHOSEN TO CRACK DOWN ON USERS AND ILC'S IN SOME STATES. THE PROCESS MUST BE STREAMLINED AND SIMPLIFIED IN CONSULTATION WITH THOSE MOST DIRECTLY AFFECTED BY IT.

C.C.: BOBBY SILVERSTEIN FAX#:
JUDY HEUMANN FAX#: 
PAUL MARCHAND FAX#: 
PAT WRIGHT FAX#:

Footnote:
Dole Archives: s-leg_554_002_018_d.pdf Page 4 of 4