H.R. 7393 · 118th Congress
To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility…
Full title
To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.
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Never voted on. It didn't reach a floor vote before the 118th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
StevensSponsor2 cosponsors · 2 D
0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill allows certain disabled taxpayers a refundable income tax credit for 35% of their qualified home accessibility improvement expenditures paid in a taxable year. The bill imposes limitations on the credit, including an aggregate dollar limitation of $15,000 and an income eligibility limitation.
What it does: CRS summary · Introduced in House · Feb 15, 2024
This bill allows certain disabled taxpayers a refundable income tax credit for 35% of their qualified home accessibility improvement expenditures paid in a taxable year. The bill imposes limitations on the credit, including an aggregate dollar limitation of $15,000 and an income eligibility limitation.
The bill defines qualified home accessibility improvement expenditures to include the cost of improvements to a residence to make it more accessible to a taxpayer who is blind or disabled. These expenditures include the installation of ramps and zero-step entrances, the widening of doors and hallways, and bathroom accessibility improvements.
The Department of the Treasury must issue regulations that specify any additional improvements eligible for the credit and the Internal Revenue Service must conduct an outreach strategy to inform the public of the availability of the credit.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.
Latest action (Dec 17, 2024): Referred to the Subcommittee on Social Security.
Policy area: Taxation · Origin: House · Introduced: Feb 15, 2024
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.