485991 — Special Needs Transportation
Description
This U.S. industry comprises establishments primarily engaged in providing special needs transportation (except to and from school or work) for the disabled or elderly. These establishments may use specially equipped vehicles to provide passenger transportation.
Exclusions & Cross-References
- Providing school or employee bus transportation for the disabled or elderly--are classified in Industry
- 485410, School and Employee Bus Transportation; and
- Providing ambulance services for emergency and medical purposes--are classified in Industry 621910,
- Ambulance Services.
Overview Facts
| NAICS Code | 485991 |
|---|---|
| Industry Title | Special Needs Transportation |
| SBA Size Standard | $19,000,000 |
| U.S. Establishments | 3,920 (Census CBP, 2023) |
| IRS PBA Code | 485990 (rolled-up match) |
| Sectors Hierarchy | Sector 48-49 → 485 → 4859 |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 4119 - Local Passenger Transportation, NEC (via SIC1987:4119→NAICS1997:485991→2002:485991→2007:485991→2012:485991→2017:485991→2022:485991)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC V222 — Passenger Motor Charter Service
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 485991:
- Sector 48-49 Directory Hub — List of related industries in the Transportation and Warehousing sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 4859
Frequently Asked Questions (FAQ)
Is 485991 a valid 2022 NAICS code?
NAICS 485991 is 'Special Needs Transportation', a 2022 U.S. national industry under Sector 48-49 (Transportation and Warehousing); the SBA small-business size standard is $19,000,000.
What is the SBA size standard for NAICS 485991?
The SBA small business size standard for NAICS 485991 is $19,000,000 (based on receipts).
What is the legacy SIC code mapping for 485991?
NAICS code 485991 maps to the legacy 1987 SIC codes: 4119 - Local Passenger Transportation, NEC.