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

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; or
  • $10,000 per vehicle 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. 

For additional information, see:

  • Form CT-236, Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities, and its instructions, Form CT-236-I (for corporations); or
  • Form IT-236, Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities, and its instructions, Form IT-236-I (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).
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