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Delaware Department of Labor



Financial Incentives





A person's hand holding folded money to illustrate incentives and tax credits.

A variety of financial incentives are available to employers, in fact, tax credits are available also. As an employer who hires individuals with disabilities and additionally, who makes their business accessible to customers with disabilities, below is a sample of incentives and credits you may be eligible for.

Employer Tax Credit for Hiring Individuals with Disabilities

This credit is an incentive to hire work-ready individuals through the Division of Vocational Rehabilitation. Doing so promotes meaningful, sustained employment in an integrated work setting for an individual with disabilities. See our flyer for details.

Work Opportunity Tax Credit Program (WOTC)

The Work Opportunity Tax Credit, or WOTC, is an employer federal tax credit provided under section 51 of the Internal Revenue Code and is jointly administered by the Internal Revenue Service (IRS) and the Department of Labor (DOL). The WOTC is available for wages paid to individuals who are a member of one of ten targeted groups, one group being individuals with disabilities. In general, the WOTC is equal to 40% of up to $6,000 of wages paid to, or incurred on behalf of, an employee who meets the following criteria: Is in their first year of employment; is certified as a member of a targeted group; and performs at least 400 hours of services for that employer. The active time for this credit ends on December 31, 2025.

For more information, please reach out to one of our Business Relations Specialists at 302-761-8275.

Disabled Access Credit

This credit is for small businesses that incur costs while providing access to people with disabilities. Specifically, the Disabled Access Credit provides up to $5,000 each year.

Eligible small businesses are those businesses with either:

  • $1 million or less in gross receipts for the preceding tax year; or
  • 30 or fewer full-time employees during the preceding tax year.

A small business may take the credit each and every year they incur expenditures. For additional details, refer to Form 8826, Disabled Access Credit, for information about eligible expenditures.

Architectural and Transportation Barrier Removal Tax Deduction

A business that removes an architectural or transportation barrier to make their premises or public transportation vehicles more accessible may claim up to $15,000 per tax year for this purpose.

On-the-Job Training Reimbursement

This reimbursement is available from the Division of Vocational Rehabilitation to offset the training costs of a new employee, hired through DVR.

Please refer to the links above or visit the Job Accommodations Network (JAN) for more detailed information regarding cost-saving incentives.

Did you find this page via a Search Engine? Learn more about the Division of Vocational Rehabilitation on our About DVR page.



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