State of California



"I have introduced SB 1890, a bill that seeks to empower people with physical disabilities, secure a tax exemption for the adaptive equipment necessary for moving people with disabilities around their residences and secure a tax exemption for the cost of vehicles modified for their use.

"David and Judy Griffin, of Complete Access, are the sponsors of this bill.

"I would appreciate your support in my effort to ensure that our most vulnerable citizens have the ability to increase their mobility. I believe this is a basic issue of freedom and look forward to your support."

Senator Richard Alarcon
Twentieth Senatorial District
Senate Majority Whip


SUMMARY: Senate Bill 1890 amends the tax code to include the cost of adaptive equipment used to move wheelchairs through an individual's residence. Senate Bill 1890 also extends the tax exemption on modified vehicles to include the vehicle cost.

PROBLEM: People with disabilities have substantial costs associated with their medical treatment and the services they require. Oftentimes, the taxes on the equipment they use to increase their mobility are prohibitively expensive.

The current situation for people with disabilities is that although their wheelchair is tax exempt, much of the equipment they use to get around in their residences, such as hoists and lifts, is not tax exempt.

The modifications necessary for adapting vans for wheelchairs are tax exempt even though the cost of the vehicle itself is taxable. The amount of taxes paid on these vehicles could be used to pay for other vital items such as access modifications, special computer systems that help facilitate communication or other useful adapted equipment or therapeutic programs.

SOLUTION: SB 1890 will make increasing independence for people with physical disabilities an affordable option. Extending the current tax exemptions to include the cost of necessary equipment for increased mobility is the logical step to take.

The limited access that people with disabilities have to the world around them comes at a great expense to society. Investing in the freedom of a person with a disability is essential to improving the quality of life for everyone.

People with disabilities are spending money on taxes that could be otherwise invested in products and services that increase their independence.

People with disabilities face many barriers in life. Paying taxes on equipment essential to their mobility should not be one of them.

Complete Access urges you to support Senate Bill 1890.

This law will enable us to show by our deeds that we have a heightened consciousness as to the extraordinary challenges that people with disabilities and their families face.

Senate Bill 1890 should not just pass.

It should resonate and shatter the myopia some of us seem to have about the frailty of the human condition.

Let your feelings be known. E-mail legislators, government leaders, public officials, vehicle manufacturers, friends, family and anyone else you are connected with to tell them about this important bill.

If you have any questions please contact David Griffin at 310.575.4020 or Anita Garcia in Senator Richard Alarcon's office at 916.445.7928.