,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #hae  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #ad1 #bjai,mr4    
,boozman 7= himself1 ,mr4 ,c>d91 ,mr4   
,te/]1 ,mr4 ,casey1 ,ms4 ,coll9s1 ,mr4  
,burr1 ,mr4 ,sullivan1 ,ms4 ,hassan1    
,mr4 ,jones1 & ,mr4 ,wyd57 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 ( #bjai4   
#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 or incurr$   

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 ,limitation ,! aggregate  
am\nt ( ! cr$it all[$ "u subsection 7a7 
) respect to any qualifi$ bl9d          
individual %all n exce$ #b1jjj 9 any    
#c-;consecutive-taxable-ye> p]iod4  7c7 
,def9itions ,= purposes ( ?is section-- 
7#a7 ,qualifi$ bl9d individual ,! t]m   
qualifi$ bl9d individual means an       
individual :o is bl9d )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 :i* 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/m5t     
7#a7 ,9 g5]al ,9 ! case ( a taxable ye> 
beg9n+ aft] #bjbj1 ! #b1jjj am\nt 9     
subsection 7b7 %all be increas$ by an   
am\nt equal to--  7,a7 su* doll> am\nt1 
multipli$ by  7,b7 ! 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> #bjai = 
cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 
!re(4  7#b7 ,r\nd+ ,if ! 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  7f7 ,t]m9ation   
,?is section %all n apply ) respect to  
am\nts paid or incurr$ 9 taxable ye>s   
beg9n+ aft] ! date :i* is #e ye>s aft] !
 date ( ! enactm5t ( ! ,access          
,te*nology ,af=dability ,act ( #bjai4  4
  7b7 ,con=m+ am5dm5ts  7#a7 ,section   
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ 1      
#cf;,c aft] #cf;,b4  7#b7 ,section      
#acbd7;b77#b7 ( title #ca1 ,unit$ ,/ates

 ,code1 is am5d$ by ins]t+ 1 #cf;,c aft]
 1 #cf;,b4  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 #bjai4