,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hfhh  ,,in ,,the ,,house ,,of  
,,representatives  ,october #bg1        
#bjbj,mr4 ,crist 7for himself1 ,mr4     
,delgado1 and ,mrs4 ,lawrence7          
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 refundable 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 ,c of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf 7relating to    
refundable credits7 is amended by       
inserting after section #cf;,b the      
following3  #cf;,c4 ,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  
subtitle for the taxable year an amount 
equal to the aggregate qualified        
expenditures made by the taxpayer with  
respect to a qualified residence during 
such year4  7b7 ,limitations  7#a7      
,limitation based on adjusted gross     
income  7,a7 ,in general ,the amount of 
the credit allowable under subsection   
7a7 shall be reduced 7but not below     
zero7 by #a for each #b 7or fraction    
thereof7 by which the taxpayer's        
modified adjusted gross income exceeds  
the threshold amount4  7,b7 ,threshold  
amount ,for purposes of subparagraph    
7,a71 the term threshold amount means-- 
7i7 #aej1jjj in the case of a joint     
return1 and  7ii7 #ajj1jjj in any other 
case4  7,c7 ,modified adjusted gross    
income ,for purposes of this paragraph1 
the term modified adjusted gross income 
means adjusted gross income-- 7i7       
increased by any amount excluded from   
gross income under section #iaa1 #ica1  

or #icc1 and  7ii7 reduced by any amount
 of social security benefits 7as defined
 in section #hf7;d77 which is included  
in gross income under section #hf for   
the taxable year4  7,d7 ,marital status 
,for purposes of this paragraph1 marital
 status shall be determined under       
section #ggjc4  7#b7 ,lifetime credit   
limitation ,the amount allowed as a     
credit under subsection 7a7 7determined 
after the application of paragraph 7#a77
 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  7f7 ,credit may be assigned   
7#a7 ,in general ,if the taxpayer elects
 the application of this subsection for 
any taxable year1 any portion of the    
credit determined under this section    
7after the application of subsection    
7b77 for such year which would 7but for 
this subsection7 be allowable to the    
taxpayer may be assigned to any person  
who is an eligible designee4 ,the person
 so designated shall be allowed the     
amount of the credit so assigned and    
shall be treated as the taxpayer with   
respect to such credit for purposes of  
this title 7other than this paragraph71 
except that such credit shall be treated
 as a credit listed in section #ch7;b7  
for such taxable year 7and not allowed  
under subsection 7a774  7#b7 ,eligible  
designee ,for purposes of paragraph     

7#a71 the term eligible designee means  
any person who-- 7,a7 with respect to   
the qualified residence1 makes any      
modification described in subsection    
7c77#b7 with respect to which the credit
 allowable under subsection 7a7 is      
attributable1  7,b7 is licensed by the  
local governmental jurisdiction in which
 the qualified residence is located to  
make the modification or installation1  
and  7,c7 is credentialed in aging home 
modification by an entity approved by   
the ,secretary of ,health and ,human    
,services pursuant to section #b7;b7 of 
the ,senior ,accessible ,housing ,act4  
7#c7 ,election requirements ,any        
election under paragraph 7#a7 shall     
include such information and shall be   
made at such time1 and in such form and 
manner1 as the ,secretary shall by      
regulation prescribe4  4  7b7           
,certification requirements ,for        
purposes of section #cf;,c7f77#b77;,c7  
of the ,internal ,revenue ,code of      
#aihf1 the ,secretary of ,health and    

,human ,services may approve a          
third-part entity to certify persons    
qualified in the area of accessible home
 modifications and independent living4  
,in determining whether to approve a    
person1 the ,secretary shall ensure that
 certifications cover home modification 
solutions for aging at home1 local and  
,state building regulations1            
construction standards1 and             
appropriateness of modifications4  7c7  
,conforming amendments  7#a7 ,section   
#ch7;b7 of such ,code is amended by     
striking plus at the end of paragraph   
7#cb71 by striking the period at the end
 of paragraph 7#cc7 and inserting 1     
plus1 and by adding at the end the      
following new paragraph3  7#cd7 the     
portion of the home modification credit 
for seniors assigned to the taxpayer    
under section #cf;,c7f74  4  7#b7       
,section #ajaf7;a7 of such ,code is     
amended by striking and at the end of   
paragraph 7#cg71 by striking the period 
at the end of paragraph 7#ch7 and       

inserting 2 and1 and by inserting after 
paragraph 7#ch7 the following3  7#ci7 to
 the extent provided in section         
#cf;,c7e71 in the case of amounts with  
respect to which a credit has been      
allowed under section #cf;,e4  4  7#c7  
,paragraph 7#b7 of section #acbd7;b7 of 
title #ca1 ,united ,states ,code1 is    
amended by inserting #cf;,c1 after      
#cf;,b14  7d7 ,clerical amendment ,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 ,home         
modification credit for seniors4  4  7e7
 ,effective date ,the amendments made by
 this section shall apply to taxable    
years beginning after ,december #ca1    
#bjbj4