Bill · H.R. 9554· House(119-HR-9554)
Senior Accessible Housing Tax Credit Act of 2026
- Introduced
- 6/30/2026
- Last activity
- 7/14/2026 — Sponsor introductory remarks on measure. (CR H4413)
- Sponsored by
- George Latimer
- Cosponsors
- - 1 - 0
- Introduced
What this bill would do
This bill is known as the Senior Accessible Housing Tax Credit Act of 2026. It allows certain older individuals to claim a tax credit for expenses related to making their homes more accessible. Eligible individuals must be at least 60 years old and not nonresident aliens. The maximum credit allowed is $10,000, and the credit is reduced for taxpayers with higher incomes. Additionally, the bill authorizes $100,000,000 to be appropriated for each fiscal year from 2027 through 2031 for the Older Adult Home Modification Grant Program.
Yes· 3 of 22
Would people over 65 be better off under this?+8
Directly provides tax credits and grant opportunities for individuals aged 60 and older to make their homes safer and more accessible.
Would retired people be better off under this?+8
Directly aids retirees aged 60 and older by offsetting the costs of aging in place safely.
Would people with disabilities be better off under this?+6
Directly supports individuals installing wheelchair ramps, grab bars, stair lifts, and other mobility-enhancing home modifications.
The opposite· 3 of 6
Would high-income households be better off under this?-1
Taxpayers exceeding the modified adjusted gross income thresholds ($100k, $150k, or $200k) face reductions or complete phase-outs of the credit.
Would people with substantial wealth be better off under this?-1
High-net-worth individuals are phased out of eligibility due to income limitations.
Would the very wealthiest people be better off under this?-1
High income thresholds exclude ultra-high-net-worth individuals from receiving the tax credit.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Credit for Home Modifications: Section 2(a) adds section 25G(c)(1) to the Internal Revenue Code, which allows eligible individuals to receive a tax credit for home modifications like installing wheelchair ramps, widening doorways, and installing handrails or grab bars. This could help older Americans make their homes safer to live in independently.
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Grants for Older Adult Home Modifications: Section 3 authorizes $100,000,000 for each fiscal year from 2027 through 2031 for the Older Adult Home Modification Grant Program. This funding could provide financial support to help older adults modify their homes.
Potential Negative Impacts for People
-
Income Restrictions on Tax Credits: Section 2(a) adds section 25G(d)(2) to the Internal Revenue Code, which reduces the credit amount for taxpayers whose modified adjusted gross income exceeds certain threshold amounts, such as $100,000 for single taxpayers and $200,000 for joint returns. This means individuals above these income levels will receive a reduced credit or no credit at all.
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Dollar Limit on Expenses: Section 2(a) adds section 25G(d)(1) to the Internal Revenue Code, which caps the credit allowed to any taxpayer at $10,000 for any taxable year. Taxpayers with modification expenses exceeding this amount will not receive a tax credit for the portion over the limit.
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 Retirees+8Good For Seniors+8Good For People With Disabilities+6Good For Middle Class Households+4Good For Low Income Households+3Good For Business Owners+2Good For Veterans+2Good For Farmers+1Good For Men+1Good For Middle Aged+1Good For Rural Residents+1Good For Women+1Good For Billionaires-1Good For High Income Households-1Good For High Net Worth Individuals-1Good For Ultra High Net Worth Individuals-1
- Social Issues And Justice
- Improves Affordable Housing+4Improves Disability Rights+3Improves Poverty Reduction+1
- Economy And Finance
- Reduces Middle Class Taxes+3Improves Small Business Support+2Increases Job Creation+2Improves Economic Growth+1Reduces Government Spending-1Reduces National Debt-1
- Healthcare
- Improves Healthcare Access+2
- Environment Energy And Infrastructure
- Improves Rural Development+1
- Governance And Ideology
- Increases Federal Power+1
- 10/6/2026
- 1 Cosponsor added.
- 7/14/2026
- Sponsor introductory remarks on measure. (CR H4413)
- 6/30/2026
- Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- 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.
Emilia SykesDemocrat · Ohio