Legal Rights of Persons With Disabilities - Ossh.com

E. Decreased Energy Rates
Persons with disabilities who rely on life-support equipment in their homes are entitled to an
increase in the amount of gas and electricity payable at lower baseline rates. Life-support equipment
includes all types of respirators, iron lungs, hemodialysis machines, suction machines, electric nerve
simulators, pressure pads and pumps, aerosol tents, electrostatic and ultrasonic nebulizers, compressors, and
motorized wheelchairs. People who are paraplegic or quadriplegic or who have multiple sclerosis are also
entitled to these lower utility rates. (Pub. Util. Code, ' 739.)
II.
TAX AND BUSINESS BENEFITS
A. Tax Benefits
Several income, property, and sales tax provisions may benefit persons with disabilities. Some of
the tax benefits include:
$ an additional exemption for persons who are blind;
$ deductions for the cost of purchase and maintenance of wheelchairs, guide dogs, signal dogs, and
other necessary equipment, medical treatment, and prescription drugs;
$ deductions for the cost of attendance at special schools for children with mental or physical
disabilities;
$ a tax credit for the cost of caring for a spouse or child with a disability while the taxpayer is
working;
$ a tax credit for persons retired on disability;
$ deductions for the cost of repairing or remodeling a building or a transportation vehicle in order to
increase access by persons with disabilities;
$ deductions for expenses related to the adoption of a child with a disability;
$ property tax and renter's assistance;
$ property tax postponement; and
$ exemptions from sales tax obligations on a variety of purchases related to prescribed medications,
hemodialysis products, wheelchairs and related parts, oxygen equipment, and parts used to modify
a vehicle for use by persons with physical disabilities.
Tax laws are complex and change from year to year. To take advantage of these laws, you should
contact a tax advisor.
B. Business Loans & Enterprises to Persons With Disabilities
The Small Business Administration may make business loans to assist persons with disabilities
when no other financial assistance is available on reasonable terms.
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