ADA Guidelines for Hard of Hearing

Earn Tax Benefits for Compliance with ADA Assistive Listening Systems

In the United States, the Americans with Disabilities Act (ADA) was signed into law on July 26, 1990. It is summarized by: "No person shall be discriminated against on the basis of disability in the full and equal enjoyment of the goods, services, facilities, privileges, advantages, and accommodations of any place of public accommodation." The ADA prohibits discrimination on the basis of disability in employment, programs and services provided by state and local governments, goods and services provided by private companies, and in commercial facilities.

This Act includes provisions to accommodate hard of hearing people, including incorporating Assistive Listening Systems in new building construction, in alterations or renovations to buildings and facilities, and when improving access to existing facilities of private companies providing goods or services to the public. It also requires that State and local governments provide access for the hard of hearing in programs offered to the public.

Places of public accommodation that must comply with ADA requirements include restaurants, hotels, theaters, convention centers, retail stores, shopping centers, dry cleaners, laundromats, pharmacies, doctors' offices, hospitals, museums, libraries, parks, zoos, amusement parks, private schools, day care centers, health spas, and bowling alleys. Commercial facilities are required to comply with ADA. They include office buildings, factories and warehouses whose operations affect commerce. Religious organizations (including places of worship), residential housing, and private clubs do not need to comply. However, many places of worship voluntarily offer assistance for hard of hearing people.

• New construction of public facilities must have 4% of seating or people capacity accessible to hard of hearing people
• Existing public facilities seating more than 50 people, 4% of the seats must be accessible
• Existing public facilities seating less then 50 people, 4% of seats but not less than two seats must be accessible to hard of hearing people
• Existing public facilities under renovation require full 4% accessibility if the cost of making it accessible does not exceed 20% of the renovation cost, otherwise, full accessibility is not required

Tax Benefits Associated with Assistive Listening Systems

An investment in assistive listening devices can result in a tax credit of up to $5,000 and a tax deduction of up to $15,000 if your company meets certain criteria (consult your tax advisor for eligibility information)

Qualification information for up to a $5,000 Tax Credit and a $15,000 Tax Deduction:
http://www.usdoj.gov/crt/ada/taxpack.htm

To receive an IRS Disabilities Tax Credit sample Form 8826 (2002) and instructions, go to:
http://www.irs.gov/pub/irs-PDF/f8826.PDF (PDF Format)

More Information on ADA Requirements

For a general overview of ADA requirements, go to:
http://www.usdoj.gov/crt/ada/t3hilght.htm

For an overview of ADA requirements for small businesses, go to:
http://www.usdoj.gov/crt/ada/smbustxt.htm
or
http://www.usdoj.gov/crt/ada/smbusgd.PDF (PDF format)

For an overview of ADA requirements for stadiums and arenas, go to:
http://www.usdoj.gov/crt/ada/stadium.txt
or
http://www.usdoj.gov/crt/ada/stadium.PDF (PDF format)

Architectural Compliance Board
Speech/Language Pathologist Recommendation