Sponsor
George Latimer
Representative · D-NY
The bill expands and funds home-accessibility improvements to help many older adults age safely at home, but it does so with limited benefit for very low-tax seniors, tax and capital-gains tradeoffs for homeowners, and new federal spending that could compete with other priorities.
Seniors and people with disabilities can get more help paying for home accessibility and safety modifications through a combination of a tax credit and HUD grants, making it easier to age in place safely.
Low- and moderate-income older adults are more likely to afford needed modifications because the credit phases out at higher incomes and HUD grants target lower-income households, preserving benefit for those with fewer resources.
Broader eligibility for specific accessibility improvements (ramps, widened doorways, grab bars, non-slip flooring, chair lifts, etc.) increases practical options for safer, independent living.
Low- or no-tax seniors may not be able to use the nonrefundable credit fully, limiting benefit for the poorest older adults.
Homeowners who claim the credit must reduce their property's tax basis for future sale, which can increase taxable capital gains when the home is sold.
The credit disallows claiming other tax credits or deductions for the same expenses, limiting tax planning flexibility for homeowners who pay for modifications.
Based on analysis of 3 sections of legislative text.
Creates a nonrefundable tax credit up to $10,000 for accessibility modifications for seniors and authorizes $100M/year (FY2027–FY2031) in HUD grants for older-adult home modifications.
Representative · D-NY
Official title: To amend the Internal Revenue Code of 1986 to allow a credit against tax for qualified accessible housing expenses, and for other purposes.
Introduced June 30, 2026 by George Latimer · Last progress June 30, 2026
Creates a new nonrefundable tax credit for eligible older Americans to pay for home accessibility modifications and provides federal grant funding to expand older-adult home modification programs. The credit covers up to $10,000 of qualified accessibility expenses for a taxpayer's principal residence or qualified second home, with income phaseouts and inflation adjustments, and applies to tax years beginning after December 31, 2026. Also authorizes $100 million per year for fiscal years 2027–2031 to HUD for the Older Adult Home Modification Grant Program administered by HUD’s Office of Lead Hazard Control and Healthy Homes to support home modifications for older adults.