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S 1315119th CongressIntroduced
A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.
Introduced: Oct 29, 2025
Economy & TaxesHousing & Urban DevelopmentSocial Services
Standard Summary
Comprehensive overview in 1-2 paragraphs
This legislation establishes a refundable tax credit for home accessibility modifications targeting seniors and individuals with disabilities, with expenditure caps, income-based phaseouts, and a mandate for federal agencies to maintain an updated list of eligible improvements.
Key Points
- 1Provides a 35% tax credit on qualified home accessibility expenditures up to $10,000 annually and $30,000 lifetime.
- 2Eligibility tied to individuals aged 60+, disabled, or receiving specific federal benefits, with income thresholds phasing out credit.
- 3Requires the Treasury to collaborate with HUD, HHS, and others to define and update eligible accessibility modifications biannually.
Impact Areas
Seniors over age 60Individuals with disabilities or blindnessHomeowners undertaking accessibility renovationsTaxpayers filing joint or single returnsFederal agencies (HUD, HHS, VA, SSA) coordinating implementation
Generated by legislative-analysis-v3 on Nov 10, 2025