Business is about productivity and maintaining a competitive advantage. To do this, business needs qualified workers. Hiring people with disabilities adds value to a business and will attract new customers. Disability is not inability. President Bush's position is that he "will not be satisfied until every American who wants a job can find a job, and all Americans have economic security." (White House, Office of the Press Secretary, 2002). Employers can make sound business decisions and gain a competitive advantage by using this guide to increase the potential to hire people with disabilities. This employment planning guide offers: (1) lessons and strategies to help businesses continue to plan and design programs for employing people with disabilities; (2) contact information for programs and resources in each state or locality dedicated to helping employers in their effort to recruit and hire people with disabilities; and (3) fact sheets and a checklist. Appended are: (1) Recommended Disability-Friendly Strategies for the Workplace; (2) Recommended Disability-Friendly Business Checklist; (3) Business Tax Credits and Reduced Labor Costs; and (4) Reasonable Accommodations and the "American with Disabilities Act (ADA)." [For the 2004 edition of this report, see ED483105. For the 2006 edition, see ED493614.]