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Chapter 381 of the Local Government Code allows counties to provide incentives encouraging developers to build in their jurisdictions. A county may administer and develop a program to make loans and grants of public money to promote state or local economic development and to stimulate, encourage and develop business location and commercial activity in the county.
The New Jersey Department of Environmental Protection (NJDEP) offers incentives to cover the incremental cost of replacing diesel vehicles with all-electric vehicles. Incentives are available for the 100% of the incremental cost of the vehicle, including associated charging infrastructure. Eligible vehicles include shuttle buses, school buses, garbage trucks, and transit buses. Privately-owned school buses under contract with a public-school district are also eligible. Priority will be given to projects in overburdened communities. This program is funded by Regional Greenhouse Gas Initiative (RGGI) proceeds. For more information, including eligibility requirements, see the NJDEP RGGI Funding for Transportation Electrification website.
The New Jersey Board of Public Utilities (NJBPU) offers local and state government fleets grants for the purchase of new or pre-owned all-electric vehicles and associated charging infrastructure. Grants are awarded on a first-come, first-served basis. Grant award amounts vary based on government entity type and population size. Overburdened municipalities are eligible for additional incentives. For more information, including eligibility requirements and how to apply, see the NJBPU Clean Fleet EV Incentive Program website.
Businesses doing alterations to improve accessibility are eligible for two federal tax incentives. The Disabled Access Credit (Internal Revenue Code, Section 44) is available to help small businesses cover ADA-related eligible access expenditures. A small business is one that had either revenues of $1,000,000 or less or 30 or fewer full-time workers in the previous tax year. The credit can be taken to: (1) remove barriers that prevent a business from being accessible to or usable by individuals with disabilities; (2) provide qualified interpreters or other methods of making audio materials available to hearing-impaired individuals; (3) provide qualified readers, taped texts, and other methods of making visual materials available to individuals with visual impairments; and (4) acquire or modify equipment or devices for individuals with disabilities. The credit cannot be taken for the costs of new construction or planned alterations/renovations. The amount of the tax credit is equal to 50% of the eligible access expenditures in a year, up to a maximum expenditure of $10,250. There is no credit for the first $250 of expenditures. The maximum tax credit is $5,000.
All businesses, regardless of their financial situation, are required to make the necessary modifications to make the facility accessible to those with disabilities. Fortunately for these businesses, there are two significant tax incentives that are available to help businesses comply with the accessibility requirements mandated by the ADA.
The tax incentives available to businesses help to reduce any costs related to making improvements in accessibility. Making places of public accommodation accessible is not only required by the law, but it can also help to attract more patrons who would otherwise be denied access. When making modifications to make their businesses more accessible, business owners should explore the tax incentives that are available to offset any expenses that may be incurred.
Please see our Business Subsidy Policy (PDF) for specifics on projects that may qualify for the City of Cottage Grove incentives. Additionally, projects must meet certain minimum wage requirements as located in section E of the Business Subsidy Policy. The current minimum wage for the State of Minnesota is located on the Minnesota Department of Labor and Industry website.
Electrify RI is an electric vehicle (EV) charging station incentive program, administered by the Rhode Island Office of Energy Resources (OER), that seeks to make more charging stations accessible to Rhode Island drivers. The increased availability of charging stations will encourage state residents and business to make the switch to electric vehicles in order to reduce transportation-related carbon emissions and pollutants.
To meet the aggressive energy conservation and climate-focused goals laid out in the IRA, two existing energy efficiency tax incentives, 45L Energy Efficient Tax Credits and 179D Energy Efficient Commercial Buildings were either expanded or extended to motivate the US construction industry to take advantage of significant tax credits and tax deductions offered for new building construction or for renovation of existing property.
Whether you are a real estate owner/investor who has previously taken advantage of the 45L and 179D energy efficiency tax incentives as part of your building projects or you are just learning about their substantial benefits, it is important to understand how to fully maximize the new provisions. Please contact one of our CSH tax experts for more information related to tax planning around your specific business needs.
Most communities offer significant incentives to developers to offset the cost of providing affordable housing units. The most common incentive is the ability to build increased density. Another common incentive is to offer other zoning variances, such as reduction in site development standards, modification of architectural design requirements, and reduction in parking requirements. Other less commonly used incentives include waivers, reduction or deferral of development and administrative fees and/or financing fees, expedited processing, concessions on the size and cost of finishes of affordable units, tax relief abatement, and direct public subsidy. A 2021 study* also identified other incentives, such as issuing certificates of affordable housing credits, which are transferable and can be sold, and technical assistance from the city.
The density bonus is the most common form of incentive used by inclusionary housing programs. Developers are allowed to build more housing units on a site if some of the units are set aside for affordable housing. Continue reading
For example, an older user with age-related forgetfulness takes a long time to learn new designs. When they come to a site, the first page takes time to understand, but then they know what to do on the next page. If the next page is different from the first and also difficult to learn, they become tired and make more mistakes. As they move to a third difficult page the cognitive load becomes too much and they cannot complete the task.
People with impaired executive function, impaired memory, and other cognitive and learning disabilities may have difficulty determining what they can do on a site. By calling out important tasks and features, people can more quickly determine whether the site will meet their needs.
Users often become confused and lost when they do not understand the visual hierarchy of the site, menus, and structure. Clear sub-menus and a well-defined structure will help the user know what is on the site and how to find it.
Dividing the site into clear logical sections can help. Make sections clear and subsections easy to find. Make the category structure and headings easy to understand. Create an outline that could serve as a summary of what is on the site.
The amount of page visible before scrolling is dependent on a wide range of factors such as physical device size and resolution. Where possible, use site statistics to understand what technology users are using. Keep this in mind when designing the page.
Users with impaired short-term memory, age related forgetfulness, or who are easily distracted may also find navigating a site and going to many pages to look for content difficult. If it takes too long they may lose focus and forget what they are looking for.
Alison took an evening course to learn how to use Windows and MS Word ten years ago and used to feel very comfortable with the interface. She has a new computer now and finds that most applications look very different. She realizes that links and buttons have changed appearance and does not know what to press. Sometimes she presses a picture or stylized heading that is not a control and is not sure if the internet is down, the site is broken or she has made a mistake. Sometimes she touches something accidentally and the focus moves to a different page or application. For example, she recently tried to enlarge some small text and activated a link instead of enlarging it! She misses the days when all links were in blue and underlined.
Gopal can be independent, but often finds unsuitable designs make him require help. For example, when he tries to make a doctor's appointment. He goes to the doctor's web site and clicks on "make an appointment". Then a popup opens asking him for the date. He is distracted by a phone call. When he returns to the screen he is not sure what he was doing. So he does not make the appointment. If a popup has a clear heading he can be reminded of what he was doing, but without this landmark he is just confused.
Kwame learnt how to walk, talk, and live life all over again. Medical experts informed him that his greatest chances for recovery would take place within the first 2 years after his injury. After that he may continue to recover, but at a much slower, and incremental rate. His friends and family are amazed by how quickly he has regained his ability to speak, and perform his daily life functions. They are confused by all of the cognitive difficulties he says he is having, despite his ability to articulate and communicate. For example, he often cannot recognize images and faces. He gets disorientated in physical spaces. He often gets lost in rooms, as well as buildings, larger places, documents, and web sites. 2b1af7f3a8