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 $10,000 per vehicle ($15,000 per electric vehicle for tax years starting January 1, 2023); or
• $10,000 per vehicle ($15,000 per electric vehicle for tax years starting January 1, 2023) for the purchase of new 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 Services Vehicles Accessible to Persons with Disabilities, and its instructions (for corporations)
• Form IT-236, Credit for Taxicabs and Livery Services 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 Services 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).