,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bcbj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #be1 #bjbe,mr4   
,coh5 7= himself1 ,mr4 ,c>t] (          
,l\isiana1 & ,mr4 ,johnson ( ,georgia7  
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% a refundable   
cr$it = exp5ses incurr$ = mobility      
devices4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,mobility ,means ,fre$om    
,tax ,cr$it ,act4  #b4 ,mobility device 
cr$it  7a7 ,9 g5]al ,subp>t ,c ( "p ,,iv
 ( sub*apt] ,a ( *apt] #a ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #cf;,b ! foll[+ new       
section3  #cf;,c4 ,mobility device cr$it
  7a7 ,all[ance ( cr$it ,9 ! case ( an  
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is subtitle an   
am\nt equal to #ej p]c5t ( ! am\nts paid
 or incurr$ by ! taxpay] dur+ ! taxable 
ye> = a qualifi$ mobility device4  7b7  
,qualifi$ mobility device ,! t]m        

qualifi$ mobility device means a manual 
or p[] :eel*air1 scoot]1 walk]1 gait    
tra9]1 crut*1 cane1 artificial leg or   
arm1 leg brace1 arm brace1 back brace1  
or neck brace1 & includes any features (
 or enhancem5ts to su* device4  7c7     
,limitation ,! cr$it "u subsection 7a7  
%all n be all[$ to a taxpay] = m ?an #c 
qualifi$ mobility devices p] taxable    
ye>4  7d7 ,d5ial ( d\ble b5efit ,any    
qualifi$ mobility device exp5se :i* w\ld
 7b = ?is subsection7 be tak5 into      
acc\nt = purposes ( any d$uction 7or any
 cr$it o!r ?an ! cr$it all[$ "u ?is     
section7 %all be r$uc$ by ! am\nt ( !   
cr$it all[$ "u subsection 7a7 ) respect 
to su* exp5se4  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         
,mobility device cr$it4  4  7c7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ aft] ! date ( ! enactm5t ( ?is  
,act4