,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #bjhf  ,,in ,,the ,,house ,,of  
,,representatives  ,april #d1 #bjai,mr4 
,thompson of ,california 7for himself   
and ,mr4 ,kelly of ,pennsylvania7       
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    
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 #bjai  #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 credit ,there shall be allowed as a 
credit against the tax imposed by this  

subtitle an amount equal to amounts paid
 or incurred 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 ,limitation ,the  
aggregate amount of the credit allowed  
under subsection 7a7 with respect to any
 qualified blind individual shall not   
exceed #b1jjj in any                    
#c-;consecutive-taxable-year period4    
7c7 ,definitions ,for purposes of this  
section-- 7#a7 ,qualified blind         
individual ,the term qualified blind    
individual means an individual who is   
blind 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     

which 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 adjustment     
7#a7 ,in general ,in the case of a      
taxable year beginning after #bjbj1 the 
#b1jjj amount in subsection 7b7 shall be
 increased by an amount equal to--  7,a7
 such dollar amount1 multiplied by  7,b7
 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 #bjai for calendar year   
#bjaf in subparagraph 7,a77ii7 thereof4 
7#b7 ,rounding ,if the 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  7f7 ,termination ,this section   
shall not apply with respect to amounts 

paid or incurred in taxable years       
beginning after the date which is #e    
years after the date of the enactment of
 the ,access ,technology ,affordability 
,act of #bjai4  4  7b7 ,conforming      
amendments  7#a7 ,section               
#fbaa7;b77#d77;,a7 of the ,internal     
,revenue ,code of #aihf is amended by   
inserting 1 #cf;,c after #cf;,b4  7#b7  
,section #acbd7;b77#b7 of title #ca1    
,united ,states ,code1 is amended by    
inserting 1 #cf;,c after 1 #cf;,b4  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 #bjai4