Sponsor
Haley Stevens
Representative · D-MI
Representative · D-MI
The bill makes home accessibility improvements materially more affordable—especially for low‑income seniors and people with disabilities—by offering a refundable 35% tax credit and agency guidance, but benefit caps, documentation requirements, income phaseouts, and limits on stacking other tax benefits constrain who can fully use it and how much cost is covered.
Homeowners and eligible individuals (seniors, people with disabilities, veterans) can receive a refundable tax credit equal to 35% of qualifying accessibility improvements, lowering out‑of‑pocket costs and making modifications more affordable — including for low‑income taxpayers who owe little or no tax.
Qualifying modifications (ramps, bathroom modifications, lifts, assistive technologies) support safer, more independent living at home for people with disabilities and seniors, likely improving daily functioning and reducing injury risk.
Treasury/IRS outreach, guidance, and a curated list of qualifying modifications (developed with HUD and HHS) should improve program clarity, help eligible people identify covered work, and increase uptake.
Lifetime ($30,000) and annual ($10,000) caps may be insufficient for extensive or whole‑house renovations, leaving households to cover substantial remaining costs themselves.
Requiring physician-signed disability certifications and supporting documentation creates administrative burdens and potential delays, which could slow access to funds and raise compliance costs for applicants.
Taxpayers cannot claim the same expenditures for this credit and other tax benefits, reducing flexibility and potentially blocking use of other housing-related deductions or credits.
Based on analysis of 2 sections of legislative text.
Creates a refundable tax credit equal to 35% of qualified home accessibility improvements with $10,000/year and $30,000 lifetime caps and income phaseouts.
Official title: To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.
Introduced April 8, 2025 by Haley Stevens · Last progress April 8, 2025
Creates a new refundable federal tax credit equal to 35% of qualifying home accessibility improvement expenses for certain older adults, disabled people, veterans, their spouses, and dependents. The credit is capped at $10,000 per year and $30,000 lifetime, phases down for higher-income taxpayers, requires a physician disability certification for some claimants, and is added as a new section to the Internal Revenue Code.