Sponsors (2)
The bill helps many homeowners age in place by subsidizing safety and accessibility modifications for older adults, but its nonrefundable design, income phaseouts, tax interactions, and delayed start limit who actually receives meaningful benefit.
Seniors (age 60+) who own homes can claim up to $10,000 per year in tax credits to pay for accessibility and modification expenses (ramps, widened doorways, grab bars, chair lifts), lowering their out‑of‑pocket costs for aging‑in‑place improvements.
Homes for older adults become safer and more supportive of independent living because the credit subsidizes safety‑improving modifications (non‑slip flooring, shower seats, grab bars, lifts).
The credit’s phase and dollar limits are indexed for inflation after 2027, helping preserve the real value of the benefit for future beneficiaries.
Low‑income seniors and some middle‑income households may receive little or no benefit because the credit is nonrefundable and phases out above income thresholds (starts phasing above $100k single / $200k joint).
Claiming the credit disallows other tax benefits for the same expenses and requires reducing the property basis by the credit amount, which can reduce future depreciation or capital gain exclusion advantages.
The credit only applies for tax years beginning after Dec. 31, 2026, so work done or expenses incurred before then are not eligible.
Based on analysis of 2 sections of legislative text.
Establishes a new nonrefundable tax credit of up to $10,000 per taxpayer per year for qualified home accessibility modifications for taxpayers age 60+ (income-phaseouts apply).
Official title: Amend the Internal Revenue Code of 1986 to allow a credit against tax for qualified accessible housing expenses, and for other purposes.
Introduced August 3, 2026 by Angela Deneece Alsobrooks · Last progress August 3, 2026
Provides a new nonrefundable tax credit for qualified accessibility modifications to a taxpayer's home for eligible older adults. The credit covers up to $10,000 per taxpayer per year for qualified accessible housing expenses, phases out at higher incomes, reduces basis for the property by the credit amount, and disallows double tax benefits for the same expenses. The credit applies to individuals age 60 or older (special rules for joint filers), is added to the Internal Revenue Code as section 25G, and takes effect for taxable years beginning after December 31, 2026. Dollar limits are indexed for inflation for years after 2027 and Treasury is directed to issue implementing regulations.