This bill creates a new tax credit to help seniors age 60 and older pay for home modifications that improve accessibility and safety. Eligible individuals can claim a credit of up to $10,000 per year for expenses like installing wheelchair ramps, grab bars, handrails, chair lifts, non-slip flooring, and similar modifications to their primary residence or qualified second home. The credit begins to phase out for taxpayers with higher incomes, starting at $200,000 for joint filers, $150,000 for heads of household, and $100,000 for single filers. The bill also authorizes $100 million annually from 2027 through 2031 for a separate grant program administered by the Department of Housing and Urban Development to help low-income older adults with home modifications. The tax credit takes effect for tax years beginning after December 31, 2026, and will be adjusted for inflation in subsequent years.