Sponsors (2)
The bill makes home accessibility upgrades more affordable for eligible homeowners and helps seniors and people with disabilities live independently, but its caps, income phaseouts, renter exclusions, and fiscal cost create coverage gaps, administrative hurdles, and broader budget trade-offs.
Homeowners and households with a qualified individual will receive a refundable tax credit equal to 35% of eligible home accessibility renovations, reducing their out-of-pocket costs for ramps, lifts, bathroom modifications, lighting, and other adaptations.
Seniors and people with disabilities will be better able to remain living independently and safely at home because the credit subsidizes accessibility modifications that reduce fall risk and increase mobility.
Low- and moderate-income taxpayers will have increased access to home modifications because the credit is refundable and the bill includes outreach requirements, lowering financial barriers for those who otherwise couldn't afford renovations.
Homeowners undertaking major accessibility projects may still face substantial unreimbursed costs because the credit is capped at $10,000 per year and $30,000 lifetime, limiting help for large or costly renovations.
All taxpayers could face higher federal deficits or future tax increases/benefit cuts because the refundable credit reduces federal revenue.
Many middle-income households will see reduced or phased-out benefits due to income phaseout thresholds, narrowing who can effectively use the credit.
Based on analysis of 2 sections of legislative text.
Establishes a refundable tax credit equal to 35% of qualifying home accessibility improvements, capped at $10,000/year and $30,000 lifetime, with income phaseouts.
Introduced April 7, 2025 by Angus Stanley King · Last progress April 7, 2025
Creates a refundable federal tax credit to help pay for home accessibility improvements for older adults, people with disabilities, veterans, and their household members. The credit equals 35% of qualifying accessibility expenses, is limited to $10,000 per year and $30,000 total over a taxpayer's lifetime, and phases out for higher-income filers. Eligibility requires that the person for whom improvements are made be a “qualified individual” (entitled to certain VA or Social Security benefits, certified as having a qualifying disability by an eligible physician, or age 60 or older). The credit is administered through the Internal Revenue Code and uses modified adjusted gross income rules to determine phaseouts.