Cal Coast Ophthalmic Instruments, Inc.
Authorized distributor for Topcon, Reliance/Haag-Streit, Reichert, Tomey, Keeler, Kowa, Welch AllynTOPCON | RELIANCE / HAAG-STREIT | REICHERT | TOMEY | KEELER | KOWA | WELCH ALLYN | AND MANY MORE

Wheelchair Access

Chair Glides

A chair glide is installed under your chair, allowing it to be pushed back, so that wheelchair patients may remain in their chair. Access to the instrument arms and stand is still achieved.

This item may qualify you for the 50% ADA tax credit, please contact your tax advisor.

An excerpt statement relating to this issue:
Code Section 44 permits eligible small businesses to take an income tax credit, termed the Disabled Access Credit, for expenditures incurred to comply with the ADA. The eligible small business may utilize the Credit for 50% of eligible access expenditures in a tax year that exceed $250 but do not exceed $10,250. Thus, in order to take the credit, the business expenditure must be qualified as as "eligible access expenditure". Most importanly for the purpose of the practitioner, Code Section 44 requires that eligible access expenditures must be reasonable and necessary to comply with the ADA requirements. Therefore, assuming the purpose of a purchase is to acquire or modify equipment or devices for disabled individuals, the purchase must be reasonably necessary to accomplish that goal.

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