Access Technology Affordability Act of 2025
The Access Technology Affordability Act of 2025 adds a new refundable income tax credit (36C) to help with the cost of assistive technology for people who are blind. The credit covers out-of-pocket expenses for qualified access technology—hardware, software, or other information technology whose primary purpose is to translate visual information into formats usable by blind individuals. The credit is available to the blind person who is the taxpayer, the taxpayer’s spouse, or a dependent. It is limited to $2,000 per qualified blind individual every three consecutive tax years, with inflation adjustments starting after 2026. The bill prohibits double benefits (you can’t claim this credit for expenses already deducted or credited elsewhere) and it sunsets after 2030. It takes effect for taxable years beginning after December 31, 2025.
Key Points
- 1Creates a new refundable tax credit (Code section 36C) for qualified access technology for the blind.
- 2Credit equals eligible out-of-pocket costs paid or incurred in the tax year for the qualified access technology, for use by a qualified blind individual who is the taxpayer, their spouse, or a dependent.
- 3Cap is $2,000 per qualified blind individual in any 3-consecutive-taxable-year period; inflation adjustments begin for years after 2026.
- 4Definitions: “qualified blind individual” aligns with the blind standard in the tax code; “qualified access technology” includes hardware, software, or IT whose primary function is converting/adapting visual information into formats usable by blind individuals.
- 5Anti-double-benefit rule: no credit for expenses that are deductible or creditable under other provisions.
- 6Termination: credit does not apply to amounts paid after December 31, 2030; effective date applies to taxable years beginning after December 31, 2025.