Enabling Work for People with Disabilities: A Post-Integrationist Revision of Underutilized Tax Incentives

Federal employment strategies for people with disabilities do not seem to be working. Scholars argue that the Americans with Disabilities Act and similar legislation that exemplify the disability theory of integrationism with the goal of integrating people with disabilities into mainstream employment cannot succeed. Society cannot eradicate barriers to employment for people with disabilities simply by the integrationist modest approach of reasonable accommodation. A post-integrationist approach may be required to provide legitimate equal employment opportunities for people with disabilities. In December 2002, the General Accounting Office released its report on its study of three federal business tax incentives to encourage employment of people with disabilities. This Article evaluates this federal employment strategy using post-integrationist theory. The Article proposes significant legislative modifications to empower these tax provisions and the Earned Income Tax Credit to enable work for people with disabilities.