Sponsors
The bill makes home accessibility modifications significantly more affordable for seniors and people with disabilities (including low‑income and non‑taxpaying households) through a refundable 35% credit while limiting total assistance with caps, creating paperwork requirements, and leaving renters and some filers with potential gaps in eligibility.
Seniors, people with disabilities, and homeowners gain a refundable tax credit equal to 35% of qualifying home accessibility work, lowering their out-of-pocket costs for ramps, bathroom modifications, lifts, and assistive technologies.
Older adults and people with disabilities can live more safely at home, which should reduce emergency department visits and hospitalizations by enabling accessible modifications that lower fall and injury risks.
Low- or no-tax households — including many veterans and Social Security beneficiaries — can receive the benefit as a refund or cash payment because the credit is refundable, increasing access for people who don’t owe income tax.
Homeowners, seniors, and people with disabilities undertaking extensive renovations may still face large unpaid costs because the credit is capped at $10,000 per year and $30,000 over a lifetime.
Requiring physician disability certification and other documentation may create administrative burdens and delays that make it harder for some people to access the credit quickly.
Renters and people filing as married filing separately could be left ineligible or face uncertainty because the bill excludes married filing separately filers and leaves renter/landlord rules unclear without further guidance.
Based on analysis of 2 sections of legislative text.
Introduced April 8, 2025 by Haley Stevens · Last progress April 8, 2025
Creates a refundable tax credit covering 35% of qualified home accessibility improvements paid or incurred for eligible individuals, up to $10,000 per year and $30,000 over a lifetime, with income-based phaseouts. Eligible people include seniors (age 60+), veterans receiving VA pensions, Social Security beneficiaries, and people with physician-certified disabilities; the credit aims to help retrofit homes with ramps, grab bars, curbless showers, widened doorways, assistive technologies and other accessibility features.