Bill · H.R. 2749· House(119-HR-2749)
To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.
- Introduced
- 4/8/2025
- Last activity
- 4/8/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Haley Stevens
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill proposes to amend the Internal Revenue Code of 1986 to create a new refundable tax credit for home accessibility improvements. The credit would allow individuals to claim 35 percent of expenditures made to make their principal residence more accessible for qualified individuals. Qualified individuals include those with certain disabilities, those entitled to specific benefits, or those aged 60 and older. The credit is subject to specific annual and lifetime dollar limits, as well as income-based phaseouts. The bill also mandates a study by the Comptroller General to evaluate the credit's effectiveness and provide future recommendations.
Yes· 3 of 9
Would people over 65 be better off under this?+8
The bill specifically provides financial assistance for individuals aged 60 and older to improve their home accessibility.
Would people with disabilities be better off under this?+8
The bill provides a substantial tax credit designed to help people with disabilities modify their homes for better accessibility.
Would retired people be better off under this?+7
The credit is available to individuals aged 60 and older, providing significant value for those entering retirement.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Financial assistance for home modifications: Individuals can receive a tax credit equal to 35 percent of the costs for qualified home accessibility improvement expenditures (Section 1(a)).
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Support for aging individuals and those with disabilities: The credit is available for "qualified individuals," which includes people who have attained age 60, those with a disability certification, or those entitled to specific Social Security or pension benefits (Section 1(c)(1)).
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Expanded accessibility options: The bill defines a wide range of "qualified improvements" that can help people live more easily, such as installing ramps, handrails, grab bars, widening doorways, and adding bright lighting (Section 1(d)(2)).
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Protection against inflation: The dollar limits for the credit and the income thresholds are subject to annual inflation adjustments to maintain their value over time (Section 1(e)(1)).
Potential Negative Impacts for People
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Limits on total benefits: There are specific caps on how much a person can claim, with a limit of $10,000 for any single taxable year and a lifetime limit of $30,000 (Section 1(b)(1)).
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Income restrictions: The amount of the credit can be reduced based on the taxpayer's modified adjusted gross income, meaning those with higher incomes may receive less assistance (Section 1(b)(2)).
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Restrictions for married couples: If a married individual files a separate return rather than a joint return, they are not allowed to claim the credit (Section 1(e)(4)).
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Requirement for proof: Taxpayers must provide substantiation of their eligibility and the amount spent to receive the credit (Section 1(e)(2)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For People With Disabilities+8Good For Seniors+8Good For Retirees+7Good For Low Income Households+4Good For Middle Class Households+3
- Social Issues And Justice
- Improves Disability Rights+7Improves Affordable Housing+4
- Healthcare
- Reduces Hospital Costs+5
- Economy And Finance
- Reduces Middle Class Taxes+3
- 4/8/2025
- Sponsor introductory remarks on measure. (CR H1498)
- Referred to the House Committee on Ways and Means.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.