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Adds a new section 36C to Subpart C of part IV of subchapter A (chapter 1) establishing a "Mobility device credit": allows an individual a tax credit equal to 50% of amounts paid or incurred in the taxable year for a qualified mobility device; defines "qualified mobility device"; limits the credit to no more than 3 qualified mobility devices per taxable year; requires reduction of other deductions/credits with respect to the same expense (denial of double benefit).
Conforming amendment to subsection (b)(4)(A) of 26 U.S.C. 6211 to account for the addition of section 36C (mobility device credit) among the list of credits referenced in that provision.
Creates a new federal income tax credit to help people afford mobility devices. Individuals can claim a credit equal to 50% of what they pay for a qualified mobility device, subject to dollar caps and coordination rules.
The credit is designed to lower out‑of‑pocket costs while preventing double benefits with other deductions, credits, or reimbursements. It applies to amounts paid or incurred after the law is enacted.
Referred to the House Committee on Ways and Means.
Introduced March 25, 2025 by Stephen Cohen · Last progress March 25, 2025