Sponsors (20)
The bill gives targeted tax relief (up to $2,000 per person every 3 years) to help blind and visually impaired people buy assistive technology, but the nonrefundable, temporary credit and IRS documentation requirements leave low‑income individuals with little tax liability and create long‑term uncertainty.
People who are blind or have visual disabilities can reduce out-of-pocket costs for assistive hardware or software by up to $2,000 per person over any 3-year period through a new tax credit.
Taxpayers who purchase qualified access technology — including low- and middle-income taxpayers who owe income tax — can use the credit to offset tax liability, making assistive technology more affordable for those with tax bills.
People who are blind benefit from a credit designed to target purchases not covered by insurance and to prevent duplication with other benefits, focusing support on uncovered assistive-technology expenses.
Low-income blind individuals with little or no income tax liability may receive no benefit because the credit is nonrefundable.
The credit sunsets after 2030, providing only short-term assistance and creating uncertainty about long-term access to funding for assistive technology.
Claiming the credit requires eligible tax liability and navigating IRS rules and documentation, which adds administrative burden and may deter or complicate access for some taxpayers.
Based on analysis of 2 sections of legislative text.
Creates a new nonrefundable tax credit up to $2,000 per blind individual (any 3-year period) for qualifying access technology; effective 2026–2030.
Official title: Amend the Internal Revenue Code of 1986 to allow a refundable tax credit against income tax for the purchase of qualified access technology for the blind.
Introduced May 22, 2025 by John Boozman · Last progress May 22, 2025
Creates a new nonrefundable federal income tax credit for equipment and software that converts or adapts visual information for blind people. The credit covers out-of-pocket costs (not covered by insurance) for a qualified blind individual who is the taxpayer, spouse, or dependent, is capped at $2,000 per qualified blind person in any rolling three-year period, is indexed for inflation after 2026, and expires after 2030.