[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1315 Introduced in Senate (IS)]
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119th CONGRESS
1st Session
S. 1315
To amend the Internal Revenue Code of 1986 to provide a refundable
credit for certain home accessibility improvements.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
April 7, 2025
Mr. King (for himself and Mr. Welch) introduced the following bill;
which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide a refundable
credit for certain home accessibility improvements.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. REFUNDABLE TAX CREDIT FOR CERTAIN HOME ACCESSIBILITY
IMPROVEMENTS.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:
``SEC. 36C. CREDIT FOR CERTAIN HOME ACCESSIBILITY IMPROVEMENTS.
``(a) In General.--In the case of an individual, there shall be
allowed as a credit against the tax imposed by this subtitle for any
taxable year an amount equal to 35 percent of the qualified home
accessibility improvement expenditures paid or incurred during such
taxable year with respect to a qualified individual.
``(b) Limitations.--
``(1) Dollar limitations.--The aggregate amount of
qualified home accessibility improvement expenditures taken
into account under subsection (a) shall not exceed--
``(A) $10,000 for any taxable year, and
``(B) $30,000 for all taxable years.
``(2) Income limitation.--
``(A) In general.--The amount allowable as a credit
under subsection (a) for any taxable year shall be
reduced (but not below zero) by an amount which bears
the same ratio to the amount so allowable (determined
without regard to this paragraph but after the
application of paragraph (1)) as--
``(i) the amount (if any) by which the
taxpayer's modified adjusted gross income
exceeds the applicable threshold amount, bears
to
``(ii) the applicable phaseout amount.
``(B) Applicable threshold amount.--For purposes of
this paragraph, the term `applicable threshold amount'
means, with respect to any taxpayer--
``(i) $400,000, in the case of a joint
return or surviving spouse (as defined in
section 2),
``(ii) $200,000, in the case of a head of
household, and
``(iii) $200,000, in any other case.
``(C) Applicable phaseout amount.--For purposes of
this paragraph, the term `applicable phaseout amount'
means, with respect to any taxpayer--
``(i) $100,000, in the case of a joint
return or surviving spouse (as defined in
section 2),
``(ii) $75,000, in the case of a head of
household, and
``(iii) $50,000, in any other case.
``(D) Modified adjusted gross income.--For purposes
of this paragraph, the term `modified adjusted gross
income' means adjusted gross income determined without
regard to sections 911, 931, and 933.
``(c) Qualified Individual.--For purposes of this section--
``(1) In general.--The term `qualified individual' means,
with respect to an individual for any taxable year--
``(A) such individual if such individual--
``(i) is, at any time during such taxable
year, entitled, based on blindness or
disability, to--
``(I) pension benefits under title
38, United States Code, or
``(II) benefits under title II or
XVI of the Social Security Act,
``(ii) has a disability certification filed
with the Secretary for such taxable year, or
``(iii) has (as of the close of such
taxable year) attained age 60, and
``(B) the spouse or any dependent of such
individual if such spouse or dependent--
``(i) meets the requirements of clause (i),
(ii), or (iii) of subparagraph (A), and
``(ii) has the same principal place of
abode as such individual.
``(2) Disability certification.--
``(A) In general.--The term `disability
certification' means, with respect to an individual, a
certification to the satisfaction of the Secretary by a
physician meeting the criteria of section 1861(r)(1) of
the Social Security Act that--
``(i) certifies that the individual--
``(I) has a medically determinable
physical or mental impairment, which
results in marked and severe functional
limitations, and which can be expected
to result in death or which has lasted
or can be expected to last for a
continuous period of not less than 12
months, or
``(II) is blind (within the meaning
of section 1614(a)(2) of the Social
Security Act), and
``(ii) includes a copy of the individual's
diagnosis relating to the individual's relevant
impairment or impairments, signed by such
physician.
``(B) Restriction on use of certification.--No
inference may be drawn from a disability certification
for purposes of establishing eligibility for benefits
under title II, XVI, or XIX of the Social Security Act.
``(d) Qualified Home Accessibility Improvement Expenditures.--For
purposes of this section--
``(1) In general.--The term `qualified home accessibility
improvement expenditures' means reasonable amounts paid or
incurred by the taxpayer to make qualified improvements to the
taxpayer's principal place of abode for the purpose of making
such place of abode more accessible to a qualified individual
with respect to the taxpayer.
``(2) Qualified improvements.--The term `qualified
improvements' means--
``(A) the installation of entrance and exit ramps
to create a no-step entry, or modification of areas in
front of entry and exit doorways including grading of
the ground to provide access to the residence,
``(B) the installation of handrails or grab bars,
including in bathrooms, and other modifications to
bathrooms including curbless-entry showers and roll-
under sinks,
``(C) the widening of exterior or interior doorways
or hallways, modification of stairways, or modification
of hardware on doors,
``(D) modifications of counters,
``(E) bathroom accessibility improvements,
``(F) installation, replacement, or modification of
appliances to make them more accessible to individuals
with a vision impairment, and installation of other
assistive technologies, including remote health
monitoring,
``(G) the addition of a bedroom or full bathroom on
the main floor,
``(H) the installation of porch lifts or other
forms of lifts,
``(I) the modification or installation of adaptive
fire alarms, smoke detectors, and other warning
systems,
``(J) the installation of non-slip flooring or
creation of level flooring,
``(K) the installation of bright lighting
throughout the residence or at the entry and exit of
the residence,
``(L) the relocation or modification of laundry
facilities, and
``(M) any other modification included in a list
established and maintained in accordance with paragraph
(3).
``(3) List of modifications.--The Secretary, in
consultation with the Secretary of Housing and Urban
Development, the Assistant Secretary for Aging of the
Department of Health and Human Services, and the Commissioner
on Disabilities of the Administration for Community Living,
Department of Health and Human Services, and after receiving
the input of members of the public (including seniors groups
and home construction, technology, health, and social services
organizations), shall establish and maintain a list of any
modification that, if installed on a residence of a qualified
individual, would enhance the ability of such individual to
remain living safely, independently, and comfortably in such
residence.
``(e) Special Rules.--
``(1) Inflation adjustment.--In the case of any taxable
year beginning in a calendar year after 2025, each of the
dollar amounts in subsections (b)(1), (b)(2)(B), and (b)(2)(C)
shall be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, determined by substituting
`calendar year 2024' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
Any increase determined under the preceding sentence which is
not a multiple of $50 shall be rounded to the nearest multiple
of $50.
``(2) Substantiation.--No credit shall be allowed under
this section unless the taxpayer provides (at such time and in
such manner as the Secretary may provide) such substantiation
of the taxpayer's eligibility for the credit allowed under this
section (and the amount thereof) as the Secretary may require.
``(3) Denial of double benefit.--To the extent that an
expenditure is used for this credit in a given year, it cannot
be used or applied towards another tax benefit in the same
taxable year by the same taxpayer.
``(4) Married individuals filing separate returns.--In the
case of any married individual who does not file a joint return
for the taxable year, no credit shall be allowed under this
section for such taxable year.''.
(b) Conforming Amendments.--
(1) Section 6211(b)(4)(A) of the Internal Revenue Code of
1986 is amended by inserting ``, 36C'' after ``36B''.
(2) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``, 36C'' after ``36B''.
(3) The table of sections for subpart C of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
is amended by inserting after the item relating to section 36B
the following new item:
``Sec. 36C. Credit for certain home accessibility improvements.''.
(c) Issuance of Guidance by Secretary of the Treasury.--Not later
than 180 days after the date of the enactment of this Act, the
Secretary of the Treasury (or the Secretary's delegate) shall issue
regulations or other guidance under subsection (d)(2)(E) of section 36C
of the Internal Revenue Code of 1986 (as added by this section), which
the Secretary of the Treasury (or the Secretary's delegate) shall
ensure is publicly available on the internet, specifying the list of
additional improvements with respect to which credit is allowable under
such section. The Secretary shall biannually revise such list of
additional improvements.
(d) Accessibility of Credit.--The Commissioner of Internal Revenue
shall make the credit allowed under section 36C of the Internal Revenue
Code of 1986 (as added by this section) as accessible as possible to
the public.
(e) Outreach.--The Commissioner of Internal Revenue shall conduct
an outreach strategy to the public with respect to the credit allowed
under section 36C of the Internal Revenue Code of 1986 (as added by
this section).
(f) Data Sharing by the Commissioner of Social Security and
Secretary of Veterans Affairs.--The Commissioner of Social Security and
the Secretary of Veterans Affairs shall each provide the Secretary of
the Treasury (or the Secretary's delegate) such information and
assistance as the Secretary of the Treasury (or the Secretary's
delegate) may require for purposes of administering section 36C of the
Internal Revenue Code of 1986 (as added by this section).
(g) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2024.
(h) GAO Study and Report.--
(1) Study.--The Comptroller General of the United States,
in consultation with the Secretary of the Treasury, the
Secretary of Housing and Urban Development, the Assistant
Secretary for Aging of the Department of Health and Human
Services, and the Commissioner on Disabilities of the
Administration for Community Living, Department of Health and
Human Services, shall conduct a study which--
(A) examines the effectiveness of the tax credit
under section 36C of the Internal Revenue Code of 1986
(as added by this Act) in terms of--
(i) the number of residential units served
(the number of units where at least 1
accessible design feature is now present);
(ii) reductions in emergency department
visits, hospitalizations, or both for qualified
individuals;
(iii) reductions in Medicare expenditures
for qualified individuals;
(iv) improvements in activities of daily
living for qualified individuals; and
(v) reduction in symptoms of depression for
qualified individuals;
(B) provides recommendations for ways to modify or
enhance the tax credit to further assist qualified
individuals who wish to live independently and safely
in place, including--
(i) whether the amount of the tax credit
and the limitation based on adjusted gross
income should continue to be automatically
adjusted for inflation;
(ii) whether the tax credit should be made
available to renters or landlords; and
(iii) whether the tax credit should be made
available to builders for construction of new
accessible units; and
(C) provides suggestions for alternative policies
or changes to other existing programs that Federal and
State governments could implement to--
(i) increase the number of residential
units with accessible design features; and
(ii) assist seniors and individuals with
disabilities who wish to live independently and
safely in place.
For purposes of the preceding sentence, the term ``qualified
individual'' has the meaning given such term by section 36C(c)
of the Internal Revenue Code of 1986, as added by this Act.
(2) Report.--Not later than 3 years after the date of the
enactment of this Act, the Comptroller General shall--
(A) submit a report to the Committees on Finance
and Health, Education, Labor, and Pensions of the
Senate and the Committees on Ways and Means and Energy
and Commerce of the House of Representatives presenting
the conclusions of the study conducted under paragraph
(1) in such a manner as to inform future legislative
action; and
(B) make such report publicly available on the
internet website of the Government Accountability
Office.
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