This bill creates a new refundable tax credit to help seniors and people with disabilities pay for home accessibility improvements. Eligible individuals—those aged 60 or older, receiving disability or veterans benefits, or with a physician-certified disability—can claim a credit equal to 35 percent of qualifying home modification costs, up to $10,000 per year and $30,000 total across all years. Qualifying improvements include ramps, grab bars, widened doorways, accessible bathrooms, installing lifts, adding main-floor bedrooms or bathrooms, improved lighting, and other modifications that help people live safely and independently at home. The credit phases out for higher-income earners (starting at $200,000–$400,000 depending on filing status) and becomes available starting in 2025. The Treasury Department must issue guidance within 180 days, the IRS must conduct public outreach, and Congress has requested a Government Accountability Office study within three years to evaluate the credit's effectiveness in reducing hospitalizations and improving quality of life for seniors and people with disabilities.