Disability Employment Incentive Act

This bill expands tax incentives for employers hiring people receiving Social Security disability benefits (SSDI or SSI). It adds a 20% credit on second-year wages (up to $12,500 annually) for these workers and extends similar benefits to tax-exempt organizations with special certificates. The bill also increases the disabled access credit limit and the deduction for removing physical barriers to accessibility. These changes apply to hires starting after December 31, 2023.