,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #aghj  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bi1 #bjag,mr4
 ,crist 7for himself1 ,mr4 ,poliquin1   
,ms4 ,sinema1 ,mr4 ,donovan1 ,mr4       
,garamendi1 ,ms4 ,moore1 ,ms4 ,norton1  
,ms4 ,michelle ,lujan ,grisham of ,new  
,mexico1 ,mr4 ,conyers1 ,mr4            
,butterfield1 and ,mr4 ,grijalva7       
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    
provide a tax credit to seniors who     
install modifications on their          
residences that would enable them to age
 in place1 and for other purposes4  #a4 
,short title ,this ,act may be cited as 
the ,senior ,accessible ,housing ,act4  
#b4 ,home ,modification ,credit for     
,seniors  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      
following3  #be;,e4 ,home ,modification 
,credit for ,seniors  7a7 ,allowance of 
,credit ,in the case of a qualified     
individual1 there shall be allowed as a 
credit against the tax imposed by this  
chapter for the taxable year an amount  
equal to the sum of all qualified       
expenditures made by the taxpayer with  
respect to a qualified residence during 
such year4  7b7 ,lifetime ,limitation   
,the amount allowed as a credit under   
subsection 7a7 with respect to the      
taxpayer for any taxable year shall not 
exceed the excess 7if any7 of-- 7#a7    
#cj1jjj1 over  7#b7 the aggregate amount
 allowed as a credit under subsection   
7a7 to such taxpayer for all prior      
taxable years4  7c7 ,definitions ,for   
purposes of this section--  7#a7        
,qualified individual ,the term         
qualified individual means an individual
 who has attained #fj years of age4     
7#b7 ,qualified expenditure ,the term   
qualified expenditure means an          

expenditure for any of the following    
modifications installed on a qualified  
residence3  7,a7 ,the installation of   
entrance and exit ramps4  7,b7 ,the     
widening of doorways4  7,c7 ,the        
installation of handrails or grab bars4 
7,d7 ,the installation of non-slip      
flooring4  7,e7 ,a modification that is 
included in a list established and      
maintained in accordance with subsection
 7d77#b74  7#c7 ,qualified residence    
,the term qualified residence has the   
meaning given that term in section      
#afc7;h77#d77;,a74  7d7 ,special ,rules 
7#a7 ,labor costs ,expenditures for     
labor costs properly allocable to the   
onsite preparation1 assembly1 or        
original installation of a modification 
described under subsection 7c77#b7 and  
for piping or wiring to interconnect    
such modification to the dwelling unit  
shall be taken into account for purposes
 of this section4  7#b7 ,list of        
modifications ,the ,secretary1 in       
consultation with the ,secretary of     

,health and ,human ,services and after  
receiving the input of members of the   
public 7including seniors groups1 health
 organizations1 and social services     
organizations71 shall establish and     
maintain a list of any modification     
that1 if installed on a residence of a  
qualified individual1 would enhance the 
ability of such individual to remain    
living safely1 independently1 and       
comfortably in such residence4  7#c7    
,when expenditure made  7,a7 ,in general
 ,except as provided in subparagraph    
7,b71 a qualified expenditure shall be  
treated as made when the original       
installation of the modification is     
completed4  7,b7 ,expenditures as part  
of building construction ,in the case of
 a qualified expenditure in connection  
with the construction or reconstruction 
of a structure1 such expenditure shall  
be treated as made when the original use
 of the constructed or reconstructed    
structure by the taxpayer begins4  7e7  
,basis ,adjustments ,for purposes of    

this subtitle1 if a credit is allowed   
under this section for any expenditure  
with respect to any property1 the       
increase in the basis of such property  
which would 7but for this subsection7   
result from such expenditure shall be   
reduced by the amount of the credit so  
allowed4  4  7b7 ,conforming amendment  
,section #ajaf7;a7 of such ,code is     
amended-- 7#a7 by redesignating         
paragraphs 7#ce7 through 7#cg7 as       
paragraphs 7#cf7 through 7#ch71         
respectively2 and  7#b7 by inserting    
after paragraph 7#cd7 the following new 
paragraph3  7#ce7 to the extent provided
 in section #be;,e7e71 in the case of   
amounts with respect to which a credit  
has been allowed under section #be;,e1  
4  7c7 ,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 ,home
 ,modification ,credit for ,seniors4  4 

7d7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after ,december #ca1    
#bjag4