Sponsors
The bill makes home accessibility modifications substantially more affordable for eligible homeowners—especially low-income seniors, veterans, and people with disabilities—through a refundable credit and improved oversight, but it leaves renters largely out, limits coverage with caps and interaction rules, and creates administrative hurdles that constrain who benefits and how much.
Homeowners and qualified individuals (seniors, veterans, people with disabilities) receive a refundable tax credit equal to 35% of eligible home accessibility improvements (up to $10,000/year and $30,000 lifetime), lowering out-of-pocket costs for modifications.
Seniors and people with disabilities can more affordably add ramps, grab bars, lifts, lighting, and accessible bathrooms, increasing the ability to remain safely at home and potentially reducing institutional care or costly health events.
The refundable design specifically helps lower-income recipients (including those on Social Security or VA pensions) who lack tax liability, improving equity of access to home modifications.
Renters are effectively excluded under the current text, leaving many low-income seniors and people with disabilities who rent unable to access the credit unless eligibility is later expanded.
Annual ($10,000) and lifetime ($30,000) caps may not cover major structural renovations (e.g., adding a bedroom/bath), leaving beneficiaries with substantial remaining costs for necessary accessibility work.
Administrative and documentation requirements (substantiating eligibility and amounts, agency data sharing from VA/Social Security) increase compliance burden for applicants and workload for agencies, potentially delaying access.
Based on analysis of 2 sections of legislative text.
Creates a refundable tax credit equal to 35% of qualifying home accessibility improvement costs, capped at $10,000/year and $30,000 lifetime, with income-based phaseouts.
Introduced April 8, 2025 by Haley Stevens · Last progress April 8, 2025
Creates a refundable federal tax credit that pays 35% of qualifying home accessibility improvement costs for eligible people (older adults, certain veterans, Social Security beneficiaries, or people with a physician disability certification). The credit is limited to $10,000 per year and $30,000 total over a taxpayer's lifetime and is phased out for higher-income filers.