Credit for taxicabs and livery service vehicles accessible to persons with disabilities

Who is eligible? 

You are entitled to this nonrefundable credit if you or your business:

• incurs an incremental cost for upgrading a vehicle used in providing a taxicab or livery service so that it's accessible to persons with disabilities; or
• purchases certain new vehicles that are accessible to persons with disabilities.

How much is the credit?

The credit is equal to:

• the incremental cost (the cost associated with upgrading a vehicle used in providing a taxicab or livery service so that it's accessible to someone with disabilities) up to $15,000 per electric vehicle, or $10,000 for all other vehicles, or
• the purchase price of new vehicles up to $15,000 per electric vehicle, or $10,000 for all other vehicles, that:
• are initially manufactured to be accessible to people with disabilities, and
• don't have a comparable make and model that doesn't include the equipment needed to make it accessible to someone with disabilities.

The credit may only be claimed once per vehicle. 

Additional information

• Form CT-236, Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities, and its instructions (for corporations)
• Form IT-236, Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities, and its instructions (for all others)

If you have a remaining carryforward of the taxicab credit that was first allowed to you prior to January 1, 2011, you must claim it on:

• Form CT-239, Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities (for corporations), or
• Form IT-239, Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities (for all others).