Sponsors (3)
The bill provides a targeted, modest tax credit to lower out‑of‑pocket costs for many hearing‑aid purchasers (including purchases for dependents), but its nonrefundable design, five‑year election rule, anti‑stacking limits, and income phaseouts leave gaps that reduce benefits for low‑income filers and some middle‑income households.
Taxpayers (including seniors and people with disabilities) who purchase FDA‑authorized hearing aids can claim a nonrefundable tax credit of up to $1,000 for qualifying unreimbursed expenses, lowering their out‑of‑pocket cost.
Households can claim the credit for hearing aids bought for dependents they claim on their return, reducing costs for family caregivers and parents.
Income phaseouts (MAGI thresholds) concentrate the credit on middle‑ and lower‑income filers rather than high‑income households, directing limited tax relief toward those more likely to need it.
Low‑income taxpayers and some seniors with little or no income tax liability may receive no benefit because the credit is nonrefundable.
People who need to replace or upgrade hearing aids more often may face delayed tax relief because the credit election is limited to once every five years.
Phaseout thresholds (for example, $150,000 for single filers) may exclude some middle‑income households that still incur high out‑of‑pocket hearing‑aid expenses, reducing the program's reach.
Based on analysis of 4 sections of legislative text.
Establishes a nonrefundable tax credit up to $1,000 for qualified, unreimbursed hearing aids, subject to income limits and a once-every-five-years election.
Creates a nonrefundable tax credit of up to $1,000 for qualified hearing aids purchased and not reimbursed by insurance, subject to income limits and an election rule that allows the credit only once every five years. The credit applies to devices that are FDA-authorized for commercial distribution and may be claimed for the taxpayer or an eligible dependent; it is not allowed for expenses already deducted or credited under other tax rules and becomes effective for taxable years beginning after December 31, 2026.
Introduced March 3, 2026 by Kevin Mullin · Last progress March 3, 2026