,,ii  #aaeth ,,congress  #ast ,session  
,s4 #gcb  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #bg1         
#bjag,mr4 ,boozman 7for himself and ,mr4
 ,cardin7 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 refundable tax      
credit against income tax for the       
purchase of qualified access technology 
for the blind4  #a4 ,short title ,this  
,act may be cited as the ,access        
,technology ,affordability ,act of      
#bjag4  #b4 ,credit for qualified access
 technology for the blind  7a7 ,in      
general ,subpart ,c of part ,,iv of     
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting after section      
#cf;,b the following new section3       
#cf;,c4 ,credit for qualified access    
technology for the blind  7a7 ,allowance
 of the credit ,there shall be allowed  
as a credit against the tax imposed by  

this subtitle an amount equal to amounts
 paid during the taxable year1 not      
compensated for by insurance or         
otherwise1 by the taxpayer for qualified
 access technology for use by a         
qualified blind individual who is the   
taxpayer1 the taxpayer's spouse1 or any 
dependent 7as defined in section #aeb7  
of the taxpayer4  7b7 ,limitations  7#a7
 ,per individual ,for purposes of this  
section1 the aggregate amount of the    
credit per qualified blind individual   
shall not exceed #b1ejj in any period   
comprising three consecutive taxable    
years4  7#b7 ,modified adjusted gross   
income ,the amount of credit allowed    
under this subsection without regard to 
this paragraph shall be reduced 7but not
 below zero7 by #ajj for each #a1jjj 7or
 fraction thereof7 by which the         
taxpayer's modified adjusted gross      
income exceeds #ge1jjj 7#aej1jjj in the 
case of a joint return74  7c7           
,definitions ,for purposes of this      
section-- 7#a7 ,qualified blind         

individual ,the term qualified blind    
individual means a blind individual     
within the meaning of section           
#fc7;f77#d74  7#b7 ,qualified access    
technology defined ,the term qualified  
access technology means hardware1       
software1 or other information          
technology the primary function of which
 is to convert or adapt information that
 is visually represented into forms or  
formats useable by blind individuals4   
7d7 ,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  7e7         
,inflation adjustments  7#a7 ,dollar    
limitation on amount of credit  7,a7 ,in
 general ,in the case of a taxable year 
beginning after #bjah1 the dollar amount
 in subsection 7b77#a7 shall be         
increased by an amount equal to--  7i7  
such dollar amount1 multiplied by  7ii7 
the cost-of-living adjustment determined
 under section #a7;f77#c7 for the       

calendar year in which the taxable year 
begins1 determined by substituting      
calendar year #bjag for calendar year   
#aiib in subparagraph 7,b7 thereof4     
7,b7 ,rounding ,if any amount as        
adjusted under subparagraph 7,a7 is not 
a multiple of #ajj1 such amount shall be
 rounded to the next lowest multiple of 
#ajj4  7#b7 ,income limits  7,a7 ,in    
general ,in the case of a taxable year  
beginning after #bjah1 the #ge1jjj and  
#aej1jjj dollar amounts in subsection   
7b77#b7 shall each be increased by an   
amount equal to--  7i7 such dollar      
amount1 multiplied by  7ii7 the         
cost-of-living adjustment determined    
under section #a7;f77#c7 for the        
calendar year in which the taxable year 
begins1 determined by substituting      
calendar year #bjag for calendar year   
#aiib in subparagraph 7,b7 thereof4     
7,b7 ,rounding ,if any amount as        
adjusted under subparagraph 7,a7 is not 
a multiple of #a1jjj1 such amount shall 
be rounded to the next lowest multiple  

of #a1jjj4  4  7b7 ,conforming          
amendments  7#a7 ,section               
#fbaa7;b77#d77;,a7 of such ,code is     
amended by inserting #cf;,c1 after      
#cf;,b14  7#b7 ,section #acbd7;b77#b7 of
 title #ca1 ,united ,states ,code1 is   
amended by inserting #cf;,c1 after      
#cf;,b14  7#c7 ,the table of sections   
for subpart ,c 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 #cf;,b the following
 new item3  ,sec4 #cf;,c4 ,credit for   
qualified access technology for the     
blind4  4  7c7 ,effective date ,the     
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjag4