Update: March, 2011:

Florida Non-Profit, Cong. Ted Deutch Introduce
Special Needs Tax Credit Bill H.R. 878

Delray Beach, FL  March 2, 2011

US House of Representatives Congressman Ted Deutch (D-FL 19th . Dist) today introduced the “Special Needs Tax Credit” Bill into Congress, designed to provide a refundable tax credit for the expense of establishing guardianship for an individual with disabilities 18 years of age or older.

Initiated in 2006 by Jaret L. Vogel, Director of the Special Needs Tax Credit Alliance, a Florida-based 501 (c)(4) nonprofit social welfare organization, the bill addresses the plight of families with a special needs family member, who need to become legal guardian of their child.

“When an individual with Autism, Down Syndrome, or other developmental disabilities turns 18, they are deemed to have all the legal responsibilities of an adult,” Vogel said.  “Like all other young adults, they are legally entitled to enter in contracts, make legal, financial and health care decisions.  Some of these individuals may not have the judgment abilities to make such decisions, and need support from their parents to live in the adult world.  For this reason, legal guardianship is the vehicle established to protect them and ensure sound life-choices.”

Vogel continued, “the guardianship process may cost $3,000 to $5,000 or more, and many families simply cannot afford to enter into the process.  Many of these families have endured extraordinary expenses already, for years of therapies, medications, supportive equipment, etc. Therein lies the “Catch-22;” the young adult cannot make his own decisions and the parents cannot afford to become guardian.

All American citizens are guaranteed to enjoy Freedom of Speech and Equal Representation Under the Law.  An adult with cognitive impairments who does not have a legal guardian is unfortunately excluded from these civil protections.

The Special Needs Tax Credit Bill is designed to make the guardianship process more affordable for more families.  If the family can find the funds for legal expenses short-term, knowing it would be refunded, more persons who need a guardian would have one, and consequently less strain on the state court system to appoint a guardian ad litem, or emergency guardian, if none exists.  Hence, a savings to the court system.

Most importantly, more Americans would have a voice in their affairs, through a parent or loved one, and further expand Democracy, much like the Women’s Suffragette Movement empowered women to have a voice in their affairs, over 90 years ago.”

Update: October, 2010:  We are happy to report that Congressman Ted Deutch (D-District 19 Boca Raton) won the seat previously held by Congressman Robert Wexler, and has agreed to sponsor legislation for the Special Needs Tax Credit in the current 2010-2011 session of Congress.  During our meeting following his election, we proposed modifications to the proposed tax bill.  The refundable tax credit would be limited to the initial expenses of establishing Guardianship, up to $5,000, which is the greater issue affecting Freedom of Speech and Equal Representation Under the Law for persons with cognitive impairments.  We also suggested an income cap for eligibility, much like the First Time Home Buyers Tax Credit of the previous years.  This would provide a modicum of control over potential expense to the federal budget. 

While a balanced budget or “revenue-neutral” is key in many legislative proposals, it was brought to the Congressman’s attention that for the additional income created by the bill for attorneys, medical doctors, social workers and judges, this taxable income would be an offset to the cost of the bill.  In addition, as more people who would need a guardian would have one, there would be less expense to the states’ budgets for appointing Guardians Ad-Litem.

And finally, the greatest benefit would be to the family, who could affordably become the legal Guardian of their loved one, weather an individual with disabilities, or a parent with dementia or Alzheimer’s.

In November of 2010, we will be speaking at the General Assembly of the Jewish Federations of North America, in new Orleans, and participate in a program titled “Creativity, Innovation and Consciousness-Raising: New Approaches to Promoting the Strengths and Addressing the Needs of Individuals with Disabilities and their Families.”  Attendance at the full event is expected to be 3,000 participants and philanthropists.

This panel discussion, our first national venue, will hopefully provide a stepping stone to our initial budget of $500,000, which would allow our infrastructure and business plan to be implemented.

Finally, we have established a “Support our Sponsors” page, of professionals and individuals in various industries.  Please review our list should you need services, or contact us if you’d like to have your business listed or  make an individual contribution.

Update: February, 2010:  Our lead political proponent, Florida Congressman Robert Wexler, announced his resignation from Congress in October, 2009, as he accepted in January a position with a nonprofit Mid-East Peace initiative in Washington, DC.  He had planned to introduce the Tax Credit Bill in October, although prior to his transition, enlisted the support of a Republican Congressional co-sponsor.  Talks are underway to confirm the Republican’s continued support.  We are making inquiry of other bi-partisan Congressional leaders to again develop support for this effort to bring our Bill to the floor of the US House of Representatives.
In November, 2009, Exceptional Parent Magazine, the nation’s leading publication for special needs families, ran a 2-page feature article about the tax Credit proposal, along with our petition.  We are now receiving signed petitions of support on a weekly basis from across the United States.
In December, 2009, Director Jaret Vogel addressed 100 attorneys, members of the Florida Academy of Elder Law Attorneys, at their annual “UnProgram Conference” in Orlando, about the benefits to families, Democracy and their business potential, should the Tax Credit proposal become effective.

Update: September, 2009: After three years of effort, the Special Needs Tax Credit proposal is now draft legislation, having gained the sponsorship of US Representative Robert Wexler (D-Boca Raton).   This proposal was originated in November, 2006 by Jaret Vogel, as Associate Director of Prosperity Life Planning (www.prosperitylifeplanning.org).  

The legal work to create our new nonprofit organization, the Special Needs Tax Credit Alliance (SNTCA), as well as filing under IRS code 501(c)(4) status, as a Social Welfare Organization, was done pro bono by the international law firm of Proskauer Rose LLP (www.proskauer.com), completed in July, 2009. 

Fund raising efforts in the amount of $550,000. are now underway.  As a 501(c)(4) organization, donations are not tax deductible to the donor, but use of proceeds is tax exempt for the corporation.

Over the next several years, visibility will be raised by contacting and hopefully gaining the support of state and national support organizations such as Autism Speaks, Autism Society of America, National Down Syndrome Society, National Alliance of Mental Illness and AARP for seniors with dementia and Alzheimer’s’.  Political organizations such as the American Civil Liberties Union and organizations supporting the Americans with Disabilities Act will also be contacted. 

In addition, professional organizations representing Elder Law and Probate divisions of the various Bar Associations and membership organizations such as the Academy of Special Needs Planners and the Special Needs Alliance, along with professional Guardianship associations and financial institutions addressing the special needs community will be contacted in hopes of becoming key supporters of this effort, to build national grass roots support in advance of legislative action.

While the Special Needs Tax Credit proposal is legislation to amend the Internal Revenue Code of 1986, it is also to be considered as civil rights legislation, in that the financial expenses of establishing Guardianship and creating a Special Needs Trust for a person with disabilities are expenses not borne by families with “typical” children.  Lacking a Guardian creates an impediment to Freedom of Speech and Equal Representation under the Law for the person with disabilities, which our First and Fourteenth Constitutional Amendments were expressly created to protect.

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