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Tax Credit for Home Accessibility Improvements for Disabled and Seniors

This new law introduces a refundable tax credit for individuals who incur costs to make their homes more accessible for blind, disabled, or elderly individuals. This allows citizens to recover a portion of the money spent on such improvements, making daily life easier and improving their quality of life in their own homes. The changes will apply to tax years beginning after December 31, 2025.
Key points
Ability to recover 35% of costs incurred for home improvements that increase accessibility for individuals with disabilities or seniors.
The maximum amount of qualified expenditures for the credit is $15,000, meaning a maximum refund of $5,250.
The credit is available for individuals who are blind, disabled (receiving disability benefits or having a medical certification), or aged 65 and receiving specific benefits.
Examples of improvements include installing ramps, widening doors, modifying bathrooms and kitchens, or installing zero-step entrances.
Income limitations exist that may reduce the credit amount, depending on the tax filing status.
The law will take effect for tax years beginning after December 31, 2025.
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Additional Information
Print number: 118_HR_7393
Sponsor: Rep. Stevens, Haley M. [D-MI-11]
Process start date: 2024-02-15
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_7393.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2024-02-15.

What are the main provisions?

Key points include:

  • Ability to recover 35% of costs incurred for home improvements that increase accessibility for individuals with disabilities or seniors.
  • The maximum amount of qualified expenditures for the credit is $15,000, meaning a maximum refund of $5,250.
  • The credit is available for individuals who are blind, disabled (receiving disability benefits or having a medical certification), or aged 65 and receiving specific benefits.
  • Examples of improvements include installing ramps, widening doors, modifying bathrooms and kitchens, or installing zero-step entrances.
  • Income limitations exist that may reduce the credit amount, depending on the tax filing status.
  • The law will take effect for tax years beginning after December 31, 2025.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Stevens, Haley M. [D-MI-11].

What is the latest detailed status?

The latest detailed status is: Referred to the Subcommittee on Social Security.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-25.

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Taxes Benefits Real Estate