,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #gcic  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #ae1         
#bjbd,ms4 ,/ev5s 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 cr$it = c]ta9 home 
accessibility improvem5ts4  #a4         
,refundable tax cr$it = c]ta9 home      
accessibility improvem5ts  7a7 ,9 g5]al 
,subp>t ,c ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new section3  #cf;,c4 ,cr$it = c]ta9   
home accessibility improvem5ts  7a7 ,9  
g5]al ,9 ! case ( an individual1 !re    
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by ?is subtitle = any taxable ye>
 an am\nt equal to #ce p]c5t ( !        
qualifi$ home accessibility improvem5t  
exp5ditures paid or incurr$ dur+ su*    
taxable ye> ) respect to a qualifi$     
individual ( ! taxpay]4  7b7            
,limitations  7#a7 ,doll> limitation ,! 

aggregate am\nt ( qualifi$ home         
accessibility improvem5t exp5ditures    
tak5 into acc\nt "u subsection 7a7 by   
any taxpay] = any taxable ye> %all n    
exce$ ! excess 7if any7 (-- 7,a7        
#ae1jjj1 ov]  7,b7 ! aggregate am\nt (  
su* exp5ditures s tak5 into acc\nt = all
 prior taxable ye>s4  7#b7 ,income      
limitation  7,a7 ,9 g5]al ,! am\nt      
all[able z a cr$it "u subsection 7a7 =  
any taxable ye> %all be r$uc$ 7b n bel[ 
z]o7 by an am\nt :i* be>s ! same ratio  
to ! am\nt s all[able 7det]m9$ )\t reg>d
 to ?is p>agraph b ) reg>d to p>agraph  
7#a77 z--  7i7 ! am\nt 7if any7 by :i* !
 taxpay]'s modifi$ adju/$ gross income  
exce$s ! applicable ?re%old am\nt1 be>s 
to  7ii7 ! applicable phase\t range4    
7,b7 ,applicable ?re%old am\nt ,=       
purposes ( ?is p>agraph1 ! t]m          
applicable ?re%old am\nt means1 )       
respect to any taxpay]-- 7i7 #djj1jjj1 9
 ! case ( a jo9t return or surviv+ sp\se
 7z def9$ 9 section #b71  7ii7 #bjj1jjj1
 9 ! case ( a head ( h\sehold1 &  7iii7 

#bjj1jjj1 9 any o!r case4  7,c7         
,applicable phase\t range ,= purposes ( 
?is p>agraph1 ! t]m applicable phase\t  
range means1 ) respect to any taxpay]-- 
7i7 #ajj1jjj1 9 ! case ( a jo9t return  
or surviv+ sp\se 7z def9$ 9 section #b71
  7ii7 #ge1jjj1 9 ! case ( a head (     
h\sehold1 &  7iii7 #ej1jjj1 9 any o!r   
case4  7,d7 ,modifi$ adju/$ gross income
 ,= purposes ( ?is p>agraph1 ! t]m      
modifi$ adju/$ gross income means adju/$
 gross income det]m9$ )\t reg>d to      
sections #iaa1 #ica1 & #icc4  7c7       
,qualifi$ individual ,= purposes ( ?is  
section--  7#a7 ,9 g5]al ,! t]m qualifi$
 individual means1 ) respect to any     
taxpay] = any taxable ye>-- 7,a7 su*    
taxpay] if su* taxpay] 7ei!r sp\se 9 !  
case ( a jo9t return7--  7i7 is1 at any 
"t dur+ su* taxable ye>1 entitl$1 bas$  
on bl9dness or disability1 to-- 7,i7    
p5sion b5efits "u title #ch1 ,unit$     
,/ates ,code1 or  7,,ii7 b5efits "u     
title ,,ii or ,,xvi ( ! ,social         
,security ,act1  7ii7 has 7z ( ! close (

 su* taxable ye>7 atta9$ age #fe & is   
entitl$ 7at any "t dur+ su* taxable ye>7
 to--  7,i7 p5sion b5efits "u title #ch1
 ,unit$ ,/ates ,code1 or  7,,ii7 b5efits
 "u title ,,xvi ( ! ,social ,security   
,act1  7iii7 has 7z ( ! close ( su*     
taxable ye>7 atta9$ ! retirem5t age 7z  
def9$ 9 section #baf7l7 ( ! ,social     
,security ,act7 & is entitl$ 7at any "t 
dur+ su* taxable ye>7 to b5efits "u     
title ,,ii ( ! ,social ,security ,act1  
or  7iv7 has a disability c]tification  
fil$ ) ! ,secret>y = su* taxable ye>1 & 
7,b7 ! sp\se or any dep5d5t ( ! taxpay] 
if su* sp\se or dep5d5t-- 7i7 meets !   
requirem5ts ( clause 7i71 7ii71 7iii71  
or 7iv7 ( subp>agraph 7,a71 &  7ii7 has 
! same pr9cipal place ( abode z !       
taxpay]4  7#b7 ,disability c]tification 
7,a7 ,9 g5]al ,! t]m disability         
c]tification means1 ) respect to an     
individual1 a c]tification to !         
satisfaction ( ! ,secret>y by a         
physician meet+ ! crit]ia ( section     
#ahfa7r77#a7 ( ! ,social ,security ,act 

t--  7i7 c]tifies t ! individual has a  
m$ically det]m9able physical or m5tal   
impairm5t1 :i* results 9 m>k$ & sev]e   
functional limitations1 & :i* c be      
expect$ to result 9 dea? or :i* has la/$
 or c be expect$ to la/ = a cont9u\s    
p]iod ( n less ?an #ab mon?s1 or is bl9d
 7)9 ! mean+ ( section #afad7;a77#b7 ( !
 ,social ,security ,act71 &  7ii7       
includes a copy ( ! individual's        
diagnosis relat+ to ! individual's      
relevant impairm5t or impairm5ts1 sign$ 
by su* physician4  7,b7 ,re/riction on  
use ( c]tification ,no inf]5ce may be   
drawn f a disability c]tification =     
purposes ( e/abli%+ eligibility =       
b5efits "u title ,,ii1 ,,xvi1 or ,,xix (
 ! ,social ,security ,act4  7d7         
,qualifi$ home accessibility improvem5t 
exp5ditures ,= purposes ( ?is section-- 
7#a7 ,9 g5]al ,! t]m qualifi$ home      
accessibility improvem5t exp5ditures    
means reasonable am\nts paid or incurr$ 
by ! taxpay] to make qualifi$           
improvem5ts to ! taxpay]'s pr9cipal     

place ( abode = ! purpose ( mak+ su*    
place ( abode m accessible to !         
individual ) ! bl9dness or disability   
ref]r$ to 9 subsection 7c74  7#b7       
,qualifi$ improvem5ts ,! t]m qualifi$   
improvem5ts means--  7,a7 ! in/allation 
( ramps1  7,b7 ! in/allation ( z]o-/ep  
entrances1  7,c7 ! wid5+ ( doors &      
hallways1  7,d7 modifications ( c\nt]s1 
7,e7 ba?room accessibility improvem5ts1 
7,f7 in/allation1 replacem5t1 or        
modification ( appliances to make !m m  
accessible to individuals ) a vision    
impairm5t1 &  7,g7 su* o!r improvem5ts z
 are specifi$ by ! ,secret>y aft]       
consultation ) ! ,secret>y ( ,heal? &   
,human ,s]vices4  7e7 ,special rules    
7#a7 ,inflation adju/m5t ,9 ! case ( any
 taxable ye> beg9n+ 9 a cal5d> ye> aft] 
#bjbc1 ea* ( ! doll> am\nts 9           
subsections 7b77#a77;,a71 7b77#b77;,b71 
& 7b77#b77;,c7 %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> #bjbb = 
cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 
!re(4  ,any increase det]m9$ "u ! prec$+
 s5t5ce :i* is n a multiple ( #ej %all  
be r\nd$ to ! ne>e/ multiple ( #ej4     
7#b7 ,sub/antiation ,no cr$it %all be   
all[$ "u ?is section unless ! taxpay]   
provides 7at su* "t & 9 su* mann] z !   
,secret>y may provide7 su* sub/antiation
 ( ! taxpay]'s eligibility = ! cr$it    
all[$ "u ?is section 7& ! am\nt !re(7 z 
! ,secret>y may require4  7#c7 ,d5ial ( 
d\ble b5efit ,to ! ext5t t an exp5diture
 is us$ = ?is cr$it 9 a giv5 ye>1 x _c  
be us$ or appli$ t[>ds ano!r tax b5efit 
9 ! same taxable ye> by ! same taxpay]4 
7#d7 ,m>ri$ individuals fil+ sep>ate    
returns ,9 ! case ( any m>ri$ individual
 :o does n file a jo9t return = !       
taxable ye>1 no cr$it %all be all[$ "u  
?is section = su* taxable ye>4  4  7b7  
,con=m+ am5dm5ts  7#a7 ,section         
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ #cf;,c1

 aft] #cf;,b14  7#b7 ,p>agraph 7#b7 (   
section #acbd7;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$it = c]ta9 home
 accessibility improvem5ts4  4  7c7     
,issuance ( guidance by ,secret>y ( !   
,treasury ,n lat] ?an #ahj days aft] !  
date ( ! enactm5t ( ?is ,act1 !         
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 %all issue        
regulations or o!r guidance "u          
subsection 7d77#b77;,e7 ( section #cf;,c
 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z  
add$ by ?is section71 :i* ! ,secret>y ( 
! ,treasury 7or ! ,secret>y's delegate7 
%all ensure is publicly available on !  
int]net1 specify+ ! li/ ( additional    
improvem5ts ) respect to :i* cr$it is   
all[able "u su* section4 ,! ,secret>y   
%all biannually revise su* li/ (        

additional improvem5ts4  7d7            
,accessability ( cr$it ,! ,commission] (
 ,int]nal ,rev5ue %all make ! cr$it     
all[$ "u section #cf;,c ( ! ,int]nal    
,rev5ue ,code ( #aihf 7z add$ by ?is    
section7 z accessible z possible to !   
public4  7e7 ,outrea* ,! ,commission] ( 
,int]nal ,rev5ue %all conduct an outrea*
 /rategy to ! public ) respect to !     
cr$it all[$ "u section #cf;,c ( !       
,int]nal ,rev5ue ,code ( #aihf 7z add$  
by ?is section74  7f7 ,data %>+ by !    
,commission] ( ,social ,security &      
,secret>y ( ,vet]ans ,affairs ,!        
,commission] ( ,social ,security & !    
,secret>y ( ,vet]ans ,affairs %all ea*  
provide ! ,secret>y ( ! ,treasury 7or ! 
,secret>y's delegate7 su* in=mation &   
assi/ance z ! ,secret>y ( ! ,treasury   
7or ! ,secret>y's delegate7 may require 
= purposes ( adm9i/]+ section #cf;,c ( !
 ,int]nal ,rev5ue ,code ( #aihf 7z add$ 
by ?is section74  7g7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ,decemb]   

#ca1 #bjbe4