This bill creates a refundable tax credit to help people pay for home upgrades that make a primary home safer and easier to use for older adults and people with disabilities. The credit equals 35% of qualified costs. You can count up to $10,000 of costs per year and $30,000 total over time. That means the maximum credit is $3,500 per year and $10,500 in total. The credit phases out for high earners. It starts reducing above $400,000 of income for joint filers and $200,000 for others, with a full phase-out range of $100,000 for joint filers, $75,000 for heads of household, and $50,000 for single filers. Dollar limits will rise with inflation after 2025.

You qualify if the upgrades are for you, your spouse, or a dependent who lives with you and is age 60 or older, is blind or disabled and entitled to certain federal benefits, or has a doctor-certified disability. The work must be for your main home . Examples include ramps and no-step entries, grab bars and bathroom changes like curbless showers, wider doors or hallways, stair and door hardware changes, non-slip or level flooring, brighter lighting, adaptive alarms, laundry relocation, porch lifts, and assistive tech like remote health monitoring. A federal list will add other helpful modifications over time.

Key points

• Who is affected: Homeowners making accessibility upgrades for themselves, a spouse, or a dependent who lives with them and is age 60+ or has a qualifying disability.
• What changes: Refundable credit = 35% of costs, up to $10,000 of costs per year ($3,500 max credit) and $30,000 total ($10,500 max credit). Phases out for higher incomes. Must keep records. No double-dipping with another tax benefit for the same expense. Not available if married filing separately .
• When: Amounts adjust for inflation after 2025; additional approved modifications may be added to the eligible list over time .