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