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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 people with disabilities or seniors. The aim is to help them live independently and safely in their residences. The credit covers a wide range of modifications, from installing ramps to adapting bathrooms and kitchens.
Key points
You can receive a tax refund for home modification expenses if you, your spouse, or a dependent is disabled or aged 60 or older.
The maximum credit is 35% of incurred costs, up to $10,000 annually and $30,000 cumulatively over all tax years.
The credit is available for individuals with incomes below specific thresholds: $400,000 for joint filers and $200,000 for others.
Eligible improvements include ramps, handrails, widening doorways, adapting bathrooms and kitchens, installing lifts, and warning systems.
The government will regularly update the list of eligible improvements and conduct outreach to facilitate access to this credit.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_1315
Sponsor: Sen. King, Angus S., Jr. [I-ME]
Process start date: 2025-04-07
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

A bill 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 119_S_1315.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2025-04-07.

What are the main provisions?

Key points include:

  • You can receive a tax refund for home modification expenses if you, your spouse, or a dependent is disabled or aged 60 or older.
  • The maximum credit is 35% of incurred costs, up to $10,000 annually and $30,000 cumulatively over all tax years.
  • The credit is available for individuals with incomes below specific thresholds: $400,000 for joint filers and $200,000 for others.
  • Eligible improvements include ramps, handrails, widening doorways, adapting bathrooms and kitchens, installing lifts, and warning systems.
  • The government will regularly update the list of eligible improvements and conduct outreach to facilitate access to this credit.
What is the specific legal status?

The current status is Introduced.

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 Sen. King, Angus S., Jr. [I-ME].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Real Estate Benefits