,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hfhh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,octob] #bg1 #bjbj,mr4
 ,cri/ 7= himself1 ,mr4 ,delgado1 &     
,mrs4 ,lawr5ce7 introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide a      
refundable 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$it = 
,s5iors  7a7 ,9 g5]al ,subp>t ,c ( "p   
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to refundable cr$its7 is am5d$ by ins]t+
 aft] section #cf;,b ! foll[+3  #cf;,c4 
,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      
subtitle = ! taxable ye> an am\nt equal 
to ! aggregate qualifi$ exp5ditures made

 by ! taxpay] ) respect to a qualifi$   
resid5ce dur+ su* ye>4  7b7 ,limitations
  7#a7 ,limitation bas$ on adju/$ gross 
income  7,a7 ,9 g5]al ,! am\nt ( ! cr$it
 all[able "u subsection 7a7 %all be     
r$uc$ 7b n bel[ z]o7 by #a = ea* #b 7or 
fraction !re(7 by :i* ! taxpay]'s       
modifi$ adju/$ gross income exce$s !    
?re%old am\nt4  7,b7 ,?re%old am\nt ,=  
purposes ( subp>agraph 7,a71 ! t]m      
?re%old am\nt means-- 7i7 #aej1jjj 9 !  
case ( a jo9t return1 &  7ii7 #ajj1jjj 9
 any o!r case4  7,c7 ,modifi$ adju/$    
gross income ,= purposes ( ?is p>agraph1
 ! t]m modifi$ adju/$ gross income means
 adju/$ gross income-- 7i7 increas$ by  
any am\nt exclud$ f gross income "u     
section #iaa1 #ica1 or #icc1 &  7ii7    
r$uc$ by any am\nt ( social security    
b5efits 7z def9$ 9 section #hf7;d77 :i* 
is includ$ 9 gross income "u section #hf
 = ! taxable ye>4  7,d7 ,m>ital /atus ,=
 purposes ( ?is p>agraph1 m>ital /atus  
%all be det]m9$ "u section #ggjc4  7#b7 
,lifetime cr$it limitation ,! am\nt     

all[$ z a cr$it "u subsection 7a7       
7det]m9$ aft] ! application ( p>agraph  
7#a77 ) 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[$4  7f7 ,cr$it 
may be assign$  7#a7 ,9 g5]al ,if !     
taxpay] elects ! application ( ?is      
subsection = any taxable ye>1 any       
portion ( ! cr$it det]m9$ "u ?is section
 7aft] ! application ( subsection 7b77 =
 su* ye> :i* w\ld 7b = ?is subsection7  
be all[able to ! taxpay] may be assign$ 
to any p]son :o is an eligible designee4
 ,! p]son s designat$ %all be all[$ !   
am\nt ( ! cr$it s assign$ & %all be     
treat$ z ! taxpay] ) respect to su*     
cr$it = purposes ( ?is title 7o!r ?an   

?is p>agraph71 except t su* cr$it %all  
be treat$ z a cr$it li/$ 9 section      
#ch7;b7 = su* taxable ye> 7& n all[$ "u 
subsection 7a774  7#b7 ,eligible        
designee ,= purposes ( p>agraph 7#a71 ! 
t]m eligible designee means any p]son   
:o-- 7,a7 ) respect to ! qualifi$       
resid5ce1 makes any modification        
describ$ 9 subsection 7c77#b7 ) respect 
to :i* ! cr$it all[able "u subsection   
7a7 is attributable1  7,b7 is lic5s$ by 
! local gov]nm5tal jurisdiction 9 :i* ! 
qualifi$ resid5ce is locat$ to make !   
modification or in/allation1 &  7,c7 is 
cr$5tial$ 9 ag+ home modification by an 
entity approv$ by ! ,secret>y ( ,heal? &
 ,human ,s]vices pursuant to section    
#b7;b7 ( ! ,s5ior ,accessible ,h\s+     
,act4  7#c7 ,election requirem5ts ,any  
election "u p>agraph 7#a7 %all include  
su* in=mation & %all be made at su* "t1 
& 9 su* =m & mann]1 z ! ,secret>y %all  
by regulation prescribe4  4  7b7        
,c]tification requirem5ts ,= purposes ( 
section #cf;,c7f77#b77;,c7 ( ! ,int]nal 

,rev5ue ,code ( #aihf1 ! ,secret>y (    
,heal? & ,human ,s]vices may approve a  
?ird-"p entity to c]tify p]sons qualifi$
 9 ! area ( accessible home             
modifications & indep5d5t liv+4 ,9      
det]m9+ :e!r to approve a p]son1 !      
,secret>y %all ensure t c]tifications   
cov] home modification solutions = ag+  
at home1 local & ,/ate build+           
regulations1 con/ruction /&>ds1 &       
appropriat5ess ( modifications4  7c7    
,con=m+ am5dm5ts  7#a7 ,section #ch7;b7 
( su* ,code is am5d$ by /rik+ plus at ! 
end ( p>agraph 7#cb71 by /rik+ ! p]iod  
at ! end ( p>agraph 7#cc7 & ins]t+ 1    
plus1 & by add+ at ! end ! foll[+ new   
p>agraph3  7#cd7 ! portion ( ! home     
modification cr$it = s5iors assign$ to !
 taxpay] "u section #cf;,c7f74  4  7#b7 
,section #ajaf7;a7 ( su* ,code is am5d$ 
by /rik+ & at ! end ( p>agraph 7#cg71 by
 /rik+ ! p]iod at ! end ( p>agraph 7#ch7
 & ins]t+ 2 &1 & by ins]t+ aft] p>agraph
 7#ch7 ! foll[+3  7#ci7 to ! ext5t      
provid$ 9 section #cf;,c7e71 9 ! case ( 

am\nts ) respect to :i* a cr$it has be5 
all[$ "u section #cf;,e4  4  7#c7       
,p>agraph 7#b7 ( section #acbd7;b7 (    
title #ca1 ,unit$ ,/ates ,code1 is am5d$
 by ins]t+ #cf;,c1 aft] #cf;,b14  7d7   
,cl]ical am5dm5t ,! 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 ,home modification 
cr$it = s5iors4  4  7e7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjbj4