Sponsors (2)
The bill creates a refundable tax credit that meaningfully helps seniors and people with disabilities afford home accessibility improvements and stay at home, but caps, eligibility phaseouts, renter exclusion, and added documentation/administration mean many high-cost projects, tenants, and some taxpayers will still face barriers or delays.
Seniors, people with disabilities, and homeowners can claim a refundable credit covering 35% of eligible home accessibility improvements, lowering out-of-pocket costs for ramps, bathroom modifications, and similar work.
Older adults and disabled individuals can remain safer in their homes because the credit subsidizes safety-focused modifications (e.g., curbless showers, widened doorways, main-floor bedrooms), which can reduce falls and delay institutional care.
Low- and moderate-income taxpayers benefit because the credit is refundable, allowing those who owe little or no federal income tax to receive the subsidy.
Homeowners and seniors still face large out-of-pocket costs because many accessibility renovations exceed the $10,000 annual and $30,000 lifetime caps.
Renters and low-income households may be left out because the credit primarily benefits owners and does not directly assist tenants unless separate landlord or new-construction incentives are provided.
Middle- and higher-income households face phased-out eligibility (MAGI thresholds starting at $200k/$400k), which limits access for some and adds complexity to determining eligibility.
Based on analysis of 2 sections of legislative text.
Introduced April 7, 2025 by Angus Stanley King · Last progress April 7, 2025
Creates a refundable individual tax credit that pays 35% of qualifying home accessibility improvements for eligible individuals, with an annual cap of $10,000 and a $30,000 lifetime cap. The credit targets older adults, people with disabilities, Social Security or certain VA benefit recipients, and their spouses or dependents living in the same home, and includes a detailed list of qualifying modifications (ramps, bathroom changes, widened doorways, lighting, porch lifts, etc.). Income-based phaseouts limit eligibility at higher incomes, dollar limits are indexed for inflation after 2025, and the IRS must provide guidance and outreach. Treasury, HUD, and HHS will maintain a list of additional qualifying improvements and the GAO must study the credit’s effectiveness and report results within three years. The changes apply to taxable years beginning after December 31, 2024.