,,ii  #aacth ,,congress  #ast ,session  
,s4 #afid  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #ac1 
#bjac,mr4 ,harkin 7for himself and ,mr4 
,heller7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,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 ,act4  #b4 ,credit for hearing  
aids  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 ,maximum    
amount ,the amount allowed as a credit  
under subsection 7a7 shall not exceed   
#ejj per qualified hearing aid4  7c7    
,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
 and #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 taxpayer1
 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
  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       
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 the      
,internal ,revenue ,code of #aihf 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 #bjac4