By Ben Kalb

Ask Your Tax Man

It’s been said that “only two things are certain in life — death and taxes”. Although this is a funny little saying, it also seems very true, doesn’t it? Well, here’s a little tip that may save your small business some money. If you have closed captioned programming, you may be eligible to receive a tax credit for providing accessibility to persons with disabilities. It’s called the Disabled Access Credit and is reported on IRS form 8826.

By Ben Kalb

Who Is Required To Close-Caption?

With only a few exceptions, all programming for broadcast in the United States must be closed captioned. The rules for the requirement of closed captions were directed by the U.S. Congress in the Telecommunications Act of 1996 and became effective starting in 1998. Since then, the required amount of captioning has been steadily increasing. Today, nearly 100% of all English and Spanish language programming is closed captioned.


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