Creates a new tax credit for money spent on assistive hardware or software that converts visual information into formats usable by blind people. A taxpayer may claim the credit for themselves, their spouse, or a dependent who is a qualified blind individual, subject to a $2,000 limit across any 3‑consecutive‑taxable‑year period.

The credit takes effect for taxable years beginning after December 31, 2025, is indexed for inflation after 2026, and sunsets for amounts paid in taxable years beginning after December 31, 2030.