The Department of Justice Rulemaking on Movie Captioning and Audio Description: Are You Ready?
The compliance date for the DOJ’s rulemaking on movie captioning and audio description is June 2, 2018. The rule requires all digital movie theaters to provide closed captioning for customers who are deaf or hard of hearing, and audio description systems for customers who are blind or visually impaired.
Because of the impact this rule has on the entire industry, NATO is making its resources available to all exhibitors regardless of membership status. Here are some materials to help you be compliant with the rule:
- Click here to read the Final Rule in its entirety.
- Click here for an FAQ on the Final Rule. Please note, this FAQ is not exhaustive and does not address every detail of the Final Rule.
- Click here for a summary of the Final Rule. Please note, this summary is not exhaustive and does not address every detail of the Final Rule.
- Click here for a memo on the advertising and training aspects of the rule.
ADA Tax Credit and Tax Deduction
Qualified businesses can take advantage of a tax credit covering 50% of expenditures undertaken to comply with the ADA. The maximum credit available is $5,000. To qualify for this credit, a business must have 30 or fewer full-time employees or total revenues of $1,000,000 or less in the previous tax year.
All businesses can qualify for a tax deduction for expenditures undertaken in barrier removal and alterations. The maximum deduction is $15,000 per year.
For more information, please visit here: https://www.ada.gov/taxcred.htm.
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