This report presents the results of a survey conducted by the Society for Human Resource Management in conjunction with the Cerebral Palsy Research Foundation, University of Texas at San Antonio, and Wichita State University to gain an understanding of why low employment rates for individuals with disabilities persist. Presented is information on how knowledgeable human resource professionals are regarding various governmental incentives for hiring individuals with disabilities, how many companies actually take advantage of employer incentives, and who in companies makes decisions about using them. The attitudes and opinions of human resource professionals regarding the impact of the Americans with Disabilities Act on the employment of individuals with disabilities are also discussed. Other topics covered include the level of effort companies expend in recruiting individuals with disabilities; senior managements' personal experiences with disabilities, and ideas from human resource professionals on how best to improve the employment of individuals with disabilities.