On April 9, ACB staff attended a press conference which was hosted by NFB to announce the introduction of H.R. 5734, The Pedestrian Safety Enhancement Act of 2008. This legislation is being sponsored by Reps. Edolfus "Ed" Towns (D-N.Y.) and Cliff Stearns (R-Fla.). Anyone who attended ACB's legislative seminar in February will recognize many of the provisions of this bill, since they are virtually identical to ours. The bill directs the Secretary of Transportation to conduct a study beginning within 90 days of enactment of this act, and to complete it within two years of its commencement, at which time, the secretary shall report the study's findings to Congress. Within 90 days after the conclusion of the study, the secretary is then directed to promulgate a standard that will take into account the results of the study, and will set forth the minimum information that must be provided by motor vehicles required for blind and other pedestrians to travel safely and independently in urban, rural, and residential environments. The bill provides that the standard shall apply to all "new motor vehicles."
It also provides for consideration of any technological solutions that convey "the greatest amount of information regarding location of all vehicles, speed and direction of travel, and the ability to continuously track the movement of each vehicle." However, consideration is also to be given to which approach assures the "least reliance" by blind and other pedestrians upon technology they must possess when traveling. It is our view that pedestrians should be free to travel without having to possess, or rely upon, any additional devices.
In spite of this latter provision, we are pleased to see that NFB's latest proposal mirrors ours. It is gratifying to see that they now understand the efficacy of having a national standard that will protect the safety of blind people all across the country, rather than making the auto industry comply with a myriad of individual state standards.
ACB continues to be in close consultation with Rep. Don Young (R-Alaska) and his staff who have been championing our legislation to find a way to maximize public awareness of this critical issue. We will continue to work with legislators to move this issue forward.
This column is the first in a series of columns discussing timely tax issues.
With the April 15th tax filing deadline close at hand, people can use all the help they can get to survive another challenging tax season.
Although most dread dealing with another tax season, there is something good to look forward to this year. As I'm sure you know, the federal government, via the IRS, is issuing one-time economic stimulus payments to more than 130 million households starting in May.
The amount of the stimulus payment is $300 for qualifying single individuals receiving just Social Security or veterans-disability benefits and $600 for married couples. However, the payment amount could be more for a couple where one individual is also working (up to a $1,200 rebate) or where a single person with a disability had earned other income (up to a $600 rebate). Also, anyone getting a rebate may be eligible to get an extra $300 for each of their children under 17. To get an estimate of what your stimulus payment may be, use the IRS calculator offered on their site.
The stimulus payments are not taxable and will not affect your 2007 or 2008 tax returns in any way. The IRS also assures the public that the stimulus payments will not count toward or negatively impact any income-based government benefits, such as Social Security benefits, food stamps and other similar programs.
To be eligible to receive a stimulus payment, you must meet three simple requirements:
- Have a valid Social Security number (SSN);
- Have at least $3,000 in qualifying income; and
- File a 2007 federal tax return.
The first requirement is fairly straightforward. Only those with a valid SSN are eligible for the one-time stimulus payment. Those with an Individual Taxpayer Identification Number (ITIN) instead of an SSN are not eligible. If married filing jointly, both must have valid SSNs, otherwise neither can receive the payment.
The second requirement is a bit harder to meet. Fortunately, the definition of qualifying income is broad and includes earned income from a job, net self-employment income, Social Security benefits such as Social Security Disability Income (SSDI) and veterans-disability payments. However, Supplemental Security Income (SSI) does not count as qualifying income. Dividends, interest and capital gains income also do not count towards qualifying income.
For most taxpayers, the last requirement is no more a burden than usual. If you normally file a federal tax return from year to year, you will not have to do anything else other than file your 2007 individual income tax return to receive a stimulus payment this year. Payments are calculated and sent automatically by the IRS. No extra forms or applications are necessary.
For many people, however, there is a catch to the third requirement. Specifically, individuals that only receive minimal SSDI benefits or otherwise have low incomes, and who may not generally owe taxes, will need to file a 2007 federal tax return in order to receive the one-time stimulus payment.
If you normally don't have to file a federal tax return and need to for the stimulus payment, the IRS form for you is the 2007 Form 1040A. The IRS provides a sample pre-filled Form 1040A on its site to illustrate what's required of those that normally don't need to file a return. We've also posted an informational Tax Resource Center, which links to this and other documents related to the rebate.
If it doesn't look like you qualify for this year's government bounty, take heart. If your circumstances change and you become eligible after you file your 2007 federal tax return, you can still file an amended return using IRS Form 1040X to get the stimulus payment. If you are not eligible this year but become eligible next year, the economic stimulus payment can be claimed next year on your 2008 tax return according to the IRS.
Hopefully, this explains the details so that you may receive the economic stimulus payment you qualify for.
I plan to contribute a guest column each of the next few weeks for the AAPD blog on tax issues impacting individuals with disabilities. I welcome your questions as possible topics to cover in these future columns.
Happy tax season!
Paul Gada is a tax attorney and the Personal Financial Planning Director for Allsup, a national provider of Social Security, health care and financial services for those with disabilities. Copyright, Allsup Inc., used with permission.
On March 5, the House Committee on Appropriations Subcommittee on the Legislative Branch held a hearing to discuss the Library of Congress' (LOC) budget request for fiscal year 2009. Much of this hearing focused on the National Library Service (NLS) Digital Talking Book Program and LOC's $12.5 million request.
The discussion surrounding the low level of funding for the program became very contentious as Rep. Ray LaHood (R-IL) argued vociferously with chairwoman Debbie Wasserman Schultz (D-FL) that the Digital Talking Book Program should be a top priority of the subcommittee. This very testy exchange occurred after Rep. Wasserman Schultz said that there were other priorities that should take precedence and that this program's funding wasn't a "priority." Reps. LaHood and Tom Latham (R-IA) made it abundantly clear that they would seek to find a way to ensure that the program would receive the original annual funding request so that it could be completed in the original four-year time frame.
It is important to call Reps. LaHood and Latham to let them know that ACB supports their efforts and that we stand ready to assist them in any way possible to ensure a proper funding level for the Digital Talking Book Program. I also feel that it is appropriate to continue calling Rep. Wasserman Schultz's office to reiterate that ACB considers the Digital Talking Book Program a "priority." Contact information for these members is below.
Rep. Ray LaHood (R-IL)
Phone: (202) 225-6201
Rep. Debbie Wasserman Schultz (D-FL)
Phone: (202) 225-7931
Rep. Tom Latham (R-IA)
Phone: (202) 225-5476
On Nov. 19, a three-judge panel from the United States Court of Appeals, District of Columbia Circuit, heard oral arguments in ACB's suit against the United States Treasury Department. Presentations were made by lawyers for both the Treasury Department and ACB in defense of the positions they had previously taken in their written briefs. The judges peppered the lawyers with questions throughout the proceeding. A brief statement was also made by an attorney representing the National Federation of the Blind, who asserted that blind people already have access to United States currency and that the government has begun to take steps to make it more distinguishable by people with low vision. Therefore, access is not a problem, and besides, this issue is not that important to their membership.
As usual, Jeff Lovitky, arguing ACB's case, did an admirable job in setting forth our position that people who are blind do not currently have meaningful access to U.S. currency, that the decision of the District Court was appropriate, and that we need a court order that will result in the Treasury Department having to come up with a plan for addressing the accessibility issues surrounding paper currency.
At this point, we are engaged in another waiting game. Lovitky estimated that it could take as long as six months to get the decision from the Circuit Court. We will advise you as soon as we hear anything further on the subject.