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).
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