,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #acag  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ba1 #bjac    
,mr4 ,latham 7for himself1 ,mrs4        
,mc,carthy of ,new ,york1 ,mr4 ,payne1  
,mr4 ,carter1 ,mr4 ,capuano1 ,ms4       
,schwartz1 ,ms4 ,titus1 and ,mr4        
,mc,kinley7 introduced the following    
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow a credit       
against income tax for the purchase of  
hearing aids4  #a4 ,short title ,this   
,act may be cited as the ,hearing ,aid  
,assistance ,tax ,credit ,act #bjac4    
#b4 ,credit for hearing aids for seniors
 and dependents  7a7 ,in general        
,subpart ,a of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf 7relating to    
nonrefundable personal credits7 is      
amended by inserting after section      
#be;,d the following new section3       
#be;,e4 ,credit for hearing aids  7a7   

,allowance of credit ,in the case of an 
individual1 there shall be allowed as a 
credit against the tax imposed by this  
chapter an amount equal to the amount   
paid during the taxable year1 not       
compensated by insurance or otherwise1  
by the taxpayer for the purchase of any 
qualified hearing aid4  7b7 ,qualified  
hearing aid ,for purposes of this       
section1 the term qualified hearing aid 
means a hearing aid--  7#a7 which is    
described in sections #hgd4ccjj or      
#hgd4ccje of title #ba1 ,code of        
,federal ,regulations1 and is authorized
 under the ,federal ,food1 ,drug1 and   
,cosmetic ,act for commercial           
distribution1 and  7#b7 which is        
intended for use--  7,a7 by the taxpayer
 7or the spouse of the taxpayer in the  
case of a joint return71 or  7,b7 by an 
individual with respect to whom the     
taxpayer1 for the taxable year1 is      
allowed a deduction under section       
#aea7;c7 7relating to deduction for     
personal exemptions for dependents74    

7c7 ,limitations  7#a7 ,maximum amount  
,the amount allowed as a credit under   
subsection 7a7 shall not exceed #ejj per
 qualified hearing aid4  7#b7           
,limitation based on modified gross     
income  7,a7 ,in general ,in the case of
 a taxpayer whose modified adjusted     
gross income exceeds #bjj1jjj for any   
taxable year1 the amount allowed as a   
credit under subsection 7a7 for such    
taxable year shall be zero4  7,b7       
,modified adjusted gross income ,for    
purposes of this paragraph1 the term    
modified adjusted gross income means the
 adjusted gross income of the taxpayer  
for the taxable year increased by any   
amount excluded from gross income under 
sections #iaa1 #ica1 or #icc4  7d7      
,election once every #e years ,this     
section shall apply with respect to any 
individual for any taxable year only if 
there is an election in effect with     
respect to such individual 7at such time
 and in such manner as the ,secretary   
may by regulations prescribe7 to have   

this section apply for such taxable     
year4 ,an election to have this section 
apply with respect to any eligible      
individual may not be made for any      
taxable year if such an election is in  
effect with respect to such individual  
for any of the #d taxable years         
preceding such taxable year4  7e7       
,denial of double benefit ,no credit    
shall be allowed under subsection 7a7   
for any expense for which a deduction or
 credit is allowed under any other      
provision of this chapter4  4  7b7      
,clerical amendment ,the table of       
sections for subpart ,a of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by inserting after the 
item relating to section #be;,d the     
following new item3  ,sec4 #be;,e4      
,credit for hearing aids4  4  7c7       
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjab4