,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #aghj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #bi1 #bjag,mr4   
,cri/ 7= himself1 ,mr4 ,poliqu91 ,ms4   
,s9ema1 ,mr4 ,donovan1 ,mr4 ,g>am5di1   
,ms4 ,moore1 ,ms4 ,norton1 ,ms4 ,mi*elle
 ,lujan ,gri%am ( ,new ,mexico1 ,mr4    
,cony]s1 ,mr4 ,butt]field1 & ,mr4       
,grijalva7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide a tax  
cr$it to s5iors :o in/all modifications 
on _! resid5ces t w\ld enable !m to age 
9 place1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,s5ior  
,accessible ,h\s+ ,act4  #b4 ,home      
,modification ,cr$it = ,s5iors  7a7 ,9  
g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf 7relat+ to nonrefundable p]sonal 
cr$its7 is am5d$ by ins]t+ aft] section 
#be;,d ! foll[+3  #be;,e4 ,home         
,modification ,cr$it = ,s5iors  7a7     
,all[ance ( ,cr$it ,9 ! case ( a        

qualifi$ individual1 !re %all be all[$ z
 a cr$it aga9/ ! tax impos$ by ?is *apt]
 = ! taxable ye> an am\nt equal to ! sum
 ( all qualifi$ exp5ditures made by !   
taxpay] ) respect to a qualifi$ resid5ce
 dur+ su* ye>4  7b7 ,lifetime           
,limitation ,! am\nt all[$ z a cr$it "u 
subsection 7a7 ) respect to ! taxpay] = 
any taxable ye> %all n exce$ ! excess   
7if any7 (-- 7#a7 #cj1jjj1 ov]  7#b7 !  
aggregate am\nt all[$ z a cr$it "u      
subsection 7a7 to su* taxpay] = all     
prior taxable ye>s4  7c7 ,def9itions ,= 
purposes ( ?is section--  7#a7 ,qualifi$
 individual ,! t]m qualifi$ individual  
means an individual :o has atta9$ #fj   
ye>s ( age4  7#b7 ,qualifi$ exp5diture  
,! t]m qualifi$ exp5diture means an     
exp5diture = any ( ! foll[+             
modifications in/all$ on a qualifi$     
resid5ce3  7,a7 ,! in/allation (        
entrance & exit ramps4  7,b7 ,! wid5+ ( 
doorways4  7,c7 ,! in/allation ( h&rails
 or grab b>s4  7,d7 ,! in/allation (    
non-slip floor+4  7,e7 ,a modification t

 is includ$ 9 a li/ e/abli%$ & ma9ta9$ 9
 accordance ) subsection 7d77#b74  7#c7 
,qualifi$ resid5ce ,! t]m qualifi$      
resid5ce has ! mean+ giv5 t t]m 9       
section #afc7;h77#d77;,a74  7d7 ,special
 ,rules  7#a7 ,labor co/s ,exp5ditures =
 labor co/s prop]ly allocable to !      
onsite prep>ation1 assembly1 or orig9al 
in/allation ( a modification describ$ "u
 subsection 7c77#b7 & = pip+ or wir+ to 
int]connect su* modification to ! dwell+
 unit %all be tak5 into acc\nt =        
purposes ( ?is section4  7#b7 ,li/ (    
modifications ,! ,secret>y1 9           
consultation ) ! ,secret>y ( ,heal? &   
,human ,s]vices & aft] receiv+ ! input (
 memb]s ( ! public 7includ+ s5iors      
gr\ps1 heal? organizations1 & social    
s]vices organizations71 %all e/abli% &  
ma9ta9 a li/ ( any modification t1 if   
in/all$ on a resid5ce ( a qualifi$      
individual1 w\ld enhance ! ability ( su*
 individual to rema9 liv+ safely1       
indep5d5tly1 & com=tably 9 su* resid5ce4
  7#c7 ,:5 exp5diture made  7,a7 ,9     

g5]al ,except z provid$ 9 subp>agraph   
7,b71 a qualifi$ exp5diture %all be     
treat$ z made :5 ! orig9al in/allation (
 ! modification is complet$4  7,b7      
,exp5ditures z "p ( build+ con/ruction  
,9 ! case ( a qualifi$ exp5diture 9     
connection ) ! con/ruction or           
recon/ruction ( a /ructure1 su*         
exp5diture %all be treat$ z made :5 !   
orig9al use ( ! con/ruct$ or recon/ruct$
 /ructure by ! taxpay] beg9s4  7e7      
,basis ,adju/m5ts ,= purposes ( ?is     
subtitle1 if a cr$it is all[$ "u ?is    
section = any exp5diture ) respect to   
any prop]ty1 ! increase 9 ! basis ( su* 
prop]ty :i* w\ld 7b = ?is subsection7   
result f su* exp5diture %all be r$uc$ by
 ! am\nt ( ! cr$it s all[$4  4  7b7     
,con=m+ am5dm5t ,section #ajaf7;a7 ( su*
 ,code is am5d$-- 7#a7 by r$esignat+    
p>agraphs 7#ce7 ?r\gh 7#cg7 z p>agraphs 
7#cf7 ?r\gh 7#ch71 respectively2 &  7#b7
 by ins]t+ aft] p>agraph 7#cd7 ! foll[+ 
new p>agraph3  7#ce7 to ! ext5t provid$ 
9 section #be;,e7e71 9 ! case ( am\nts )

 respect to :i* a cr$it has be5 all[$ "u
 section #be;,e1  4  7c7 ,cl]ical       
am5dm5t ,! table ( sections = subp>t ,a 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su*
 ,code is am5d$ by ins]t+ aft] ! item   
relat+ to section #be;,d ! foll[+ new   
item3  ,sec4 #be;,e4 ,home ,modification
 ,cr$it = ,s5iors4  4  7d7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjag4