Sponsors (3)
Creates a nonrefundable tax credit up to $1,000 for qualified FDA-authorized hearing aids (not reimbursed by insurance), subject to income limits and a once-every-five-years election.
Official title: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for the purchase of hearing aids.
Introduced March 3, 2026 by Kevin Mullin · Last progress March 3, 2026
The bill reduces out‑of‑pocket costs for many hearing‑aid purchasers—especially middle and lower income taxpayers and families with dependents—by providing up to a $1,000 credit, but the nonrefundable design, five‑year election limit, and phaseout thresholds mean the poorest households, frequent replacers, and some middle‑income families may still be left without full relief.
Taxpayers (including seniors and people with disabilities) who buy FDA‑authorized hearing aids can reduce their federal income tax liability by up to $1,000 for qualifying unreimbursed expenses, lowering out‑of‑pocket cost for many purchasers.
Households that purchase hearing aids for dependents the filer claims can claim the credit, reducing costs for parents, family caregivers, and households with dependents who need hearing devices.
The credit phases out above $150k (single) / $300k (joint) MAGI, which concentrates benefits on middle‑ and lower‑income filers rather than higher‑income taxpayers.
Low‑income taxpayers and seniors with little or no income tax liability may receive no benefit because the credit is nonrefundable, leaving those with limited means unable to realize the tax relief.
People who need to replace or upgrade hearing aids more frequently may face delayed tax relief because the credit election is limited to once every five years.
Some middle‑income individuals with significant out‑of‑pocket costs may be excluded by the $150k/$300k phaseout thresholds, meaning the credit could miss households that still struggle to afford hearing aids.
Based on analysis of 4 sections of legislative text.
Creates a new nonrefundable federal tax credit of up to $1,000 for qualified hearing aids and related devices when amounts are paid and not reimbursed by insurance, subject to income limits and a once-every-five-years election. The credit applies to hearing aids acquired for the taxpayer or an eligible dependent and is effective for tax years beginning after December 31, 2026. The credit is limited by modified adjusted gross income (MAGI) thresholds ($300,000 for joint/head-of-household returns; $150,000 for other filers), disallows duplicate tax benefits for the same expense, and requires taxpayers to make a formal election (with timing and form set by the Treasury) that remains in effect for five years.