Amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.

This bill creates a refundable tax credit to help pay for home changes that make your main home safer and easier to use for older adults and people with disabilities. You can get back 35% of what you spend on qualifying upgrades. Only up to $10,000 of spending per year—and $30,000 total over the years—counts toward the credit, which means up to $3,500 back per year and $10,500 overall.

You can claim it if you, your spouse, or a dependent who lives with you is age 60 or older, is blind, or has a certified disability, and the upgrades are made to your main home.

• What changes count: Examples include ramps or no‑step entries; grab bars and bathroom updates like curbless showers and roll‑under sinks; wider doors and hallways; porch lifts; safer alarms and smoke detectors; non‑slip or level flooring; brighter lighting; moving laundry to an easier spot; accessible appliances and assistive tech like remote health monitoring; and adding a bedroom or full bathroom on the main floor. The government will also keep and update an official list of other eligible changes.
• Income limits: The credit is reduced for higher incomes—starting above $400,000 for couples filing jointly and $200,000 for others—with reduction ranges of $100,000 for couples, $75,000 for heads of household, and $50,000 for single filers and others.
• When: The dollar limits adjust for inflation after 2025.
• Other rules: Keep receipts and any required documentation; you may need to show proof. You can’t use the same costs for another tax break in the same year. Not available if you file as married filing separately.