,,ii  #aae? ,,congress  #a/ ,session    
,s4 #gcb  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #bg1 #bjag,mr4    
,boozman 7= himself & ,mr4 ,c>d97       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ a         
refundable tax cr$it aga9/ income tax = 
! pur*ase ( qualifi$ access te*nology = 
! bl9d4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,access ,te*nology          
,af=dability ,act ( #bjag4  #b4 ,cr$it =
 qualifi$ access te*nology = ! bl9d  7a7
 ,9 g5]al ,subp>t ,c ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #cf;,b ! foll[+ new       
section3  #cf;,c4 ,cr$it = qualifi$     
access te*nology = ! bl9d  7a7 ,all[ance
 ( ! cr$it ,!re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is subtitle an   
am\nt equal to am\nts paid dur+ !       
taxable ye>1 n comp5sat$ = by insurance 
or o!rwise1 by ! taxpay] = qualifi$     

access te*nology = use by a qualifi$    
bl9d individual :o is ! taxpay]1 !      
taxpay]'s sp\se1 or any dep5d5t 7z def9$
 9 section #aeb7 ( ! taxpay]4  7b7      
,limitations  7#a7 ,p] individual ,=    
purposes ( ?is section1 ! aggregate     
am\nt ( ! cr$it p] qualifi$ bl9d        
individual %all n exce$ #b1ejj 9 any    
p]iod compris+ ?ree consecutive taxable 
ye>s4  7#b7 ,modifi$ adju/$ gross income
 ,! am\nt ( cr$it all[$ "u ?is          
subsection )\t reg>d to ?is p>agraph    
%all be r$uc$ 7b n bel[ z]o7 by #ajj =  
ea* #a1jjj 7or fraction !re(7 by :i* !  
taxpay]'s modifi$ adju/$ gross income   
exce$s #ge1jjj 7#aej1jjj 9 ! case ( a   
jo9t return74  7c7 ,def9itions ,=       
purposes ( ?is section-- 7#a7 ,qualifi$ 
bl9d individual ,! t]m qualifi$ bl9d    
individual means a bl9d individual )9 ! 
mean+ ( section #fc7;f77#d74  7#b7      
,qualifi$ access te*nology def9$ ,! t]m 
qualifi$ access te*nology means h>dw>e1 
s(tw>e1 or o!r in=mation te*nology !    
prim>y function ( :i* is to conv]t or   

adapt in=mation t is visually repres5t$ 
into =ms or =mats useable by bl9d       
individuals4  7d7 ,d5ial ( d\ble b5efit 
,no cr$it %all be all[$ "u subsection   
7a7 = any exp5se = :i* a d$uction or    
cr$it is all[$ "u any o!r provision (   
?is *apt]4  7e7 ,inflation adju/m5ts    
7#a7 ,doll> limitation on am\nt ( cr$it 
7,a7 ,9 g5]al ,9 ! case ( a taxable ye> 
beg9n+ aft] #bjah1 ! doll> am\nt 9      
subsection 7b77#a7 %all be increas$ by  
an am\nt equal to--  7i7 su* doll>      
am\nt1 multipli$ by  7ii7 ! co/-(-liv+  
adju/m5t det]m9$ "u section #a7;f77#c7 =
 ! cal5d> ye> 9 :i* ! taxable ye> beg9s1
 det]m9$ by sub/itut+ cal5d> ye> #bjag =
 cal5d> ye> #aiib 9 subp>agraph 7,b7    
!re(4  7,b7 ,r\nd+ ,if any am\nt z      
adju/$ "u subp>agraph 7,a7 is n a       
multiple ( #ajj1 su* am\nt %all be r\nd$
 to ! next l[e/ multiple ( #ajj4  7#b7  
,income limits  7,a7 ,9 g5]al ,9 ! case 
( a taxable ye> beg9n+ aft] #bjah1 !    
#ge1jjj & #aej1jjj doll> am\nts 9       
subsection 7b77#b7 %all ea* be increas$ 

by an am\nt equal to--  7i7 su* doll>   
am\nt1 multipli$ by  7ii7 ! co/-(-liv+  
adju/m5t det]m9$ "u section #a7;f77#c7 =
 ! cal5d> ye> 9 :i* ! taxable ye> beg9s1
 det]m9$ by sub/itut+ cal5d> ye> #bjag =
 cal5d> ye> #aiib 9 subp>agraph 7,b7    
!re(4  7,b7 ,r\nd+ ,if any am\nt z      
adju/$ "u subp>agraph 7,a7 is n a       
multiple ( #a1jjj1 su* am\nt %all be    
r\nd$ to ! next l[e/ multiple ( #a1jjj4 
4  7b7 ,con=m+ am5dm5ts  7#a7 ,section  
#fbaa7;b77#d77;,a7 ( su* ,code is am5d$ 
by ins]t+ #cf;,c1 aft] #cf;,b14  7#b7   
,section #acbd7;b77#b7 ( title #ca1     
,unit$ ,/ates ,code1 is am5d$ by ins]t+ 
#cf;,c1 aft] #cf;,b14  7#c7 ,! table (  
sections = subp>t ,c ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #cf;,b ! 
foll[+ new item3  ,sec4 #cf;,c4 ,cr$it =
 qualifi$ access te*nology = ! bl9d4  4 
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjag4