To amend the Internal Revenue Code of 1986 to allow a credit against tax for qualified accessible housing expenses, and for other purposes.
About This Bill
Committee
Latest Action · June 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.
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.
Take Action
Your position
Add a comment
to comment on this bill.
Annotate the text
Highlight any passage on the Summary or Full Text tab to attach a note. Annotations appear on the Annotations tab.