,i #aaith ,,congress #ast ,session ,h4 ,r4 #bgdi ,,in ,,the ,,house ,,of ,,representatives ,april #h1 #bjbe,ms4 ,stevens 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 credit for certain home accessibility improvements4 #a4 ,refundable tax credit for certain home accessibility improvements 7a7 ,in general ,subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #cf;,c4 ,credit for certain home accessibility improvements 7a7 ,in general ,in the case of an individual1 there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to #ce percent of the qualified home accessibility improvement expenditures paid or incurred during such taxable year with respect to a qualified individual4 7b7 ,limitations 7#a7 ,dollar limitations ,the aggregate amount of qualified home accessibility improvement expenditures taken into account under subsection 7a7 shall not exceed-- 7,a7 #aj1jjj for any taxable year1 and 7,b7 #cj1jjj for all taxable years4 7#b7 ,income limitation 7,a7 ,in general ,the amount allowable as a credit under subsection 7a7 for any taxable year shall be reduced 7but not below zero7 by an amount which bears the same ratio to the amount so allowable 7determined without regard to this paragraph but after the application of paragraph 7#a77 as-- 7i7 the amount 7if any7 by which the taxpayer's modified adjusted gross income exceeds the applicable threshold amount1 bears to 7ii7 the applicable phaseout amount4 7,b7 ,applicable threshold amount ,for purposes of this paragraph1 the term applicable threshold amount means1 with respect to any taxpayer-- 7i7 #djj1jjj1 in the case of a joint return or surviving spouse 7as defined in section #b71 7ii7 #bjj1jjj1 in the case of a head of household1 and 7iii7 #bjj1jjj1 in any other case4 7,c7 ,applicable phaseout amount ,for purposes of this paragraph1 the term applicable phaseout amount means1 with respect to any taxpayer-- 7i7 #ajj1jjj1 in the case of a joint return or surviving spouse 7as defined in section #b71 7ii7 #ge1jjj1 in the case of a head of household1 and 7iii7 #ej1jjj1 in any other case4 7,d7 ,modified adjusted gross income ,for purposes of this paragraph1 the term modified adjusted gross income means adjusted gross income determined without regard to sections #iaa1 #ica1 and #icc4 7c7 ,qualified individual ,for purposes of this section-- 7#a7 ,in general ,the term qualified individual means1 with respect to an individual for any taxable year-- 7,a7 such individual if such individual-- 7i7 is1 at any time during such taxable year1 entitled1 based on blindness or disability1 to-- 7,i7 pension benefits under title #ch1 ,united ,states ,code1 or 7,,ii7 benefits under title ,,ii or ,,xvi of the ,social ,security ,act1 7ii7 has a disability certification filed with the ,secretary for such taxable year1 or 7iii7 has 7as of the close of such taxable year7 attained age #fj1 and 7,b7 the spouse or any dependent of such individual if such spouse or dependent-- 7i7 meets the requirements of clause 7i71 7ii71 or 7iii7 of subparagraph 7,a71 and 7ii7 has the same principal place of abode as such individual4 7#b7 ,disability certification 7,a7 ,in general ,the term disability certification means1 with respect to an individual1 a certification to the satisfaction of the ,secretary by a physician meeting the criteria of section #ahfa7r77#a7 of the ,social ,security ,act that-- 7i7 certifies that the individual-- 7,i7 has a medically determinable physical or mental impairment1 which results in marked and severe functional limitations1 and which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than #ab months1 or 7,,ii7 is blind 7within the meaning of section #afad7;a77#b7 of the ,social ,security ,act71 and 7ii7 includes a copy of the individual's diagnosis relating to the individual's relevant impairment or impairments1 signed by such physician4 7,b7 ,restriction on use of certification ,no inference may be drawn from a disability certification for purposes of establishing eligibility for benefits under title ,,ii1 ,,xvi1 or ,,xix of the ,social ,security ,act4 7d7 ,qualified home accessibility improvement expenditures ,for purposes of this section-- 7#a7 ,in general ,the term qualified home accessibility improvement expenditures means reasonable amounts paid or incurred by the taxpayer to make qualified improvements to the taxpayer's principal place of abode for the purpose of making such place of abode more accessible to a qualified individual with respect to the taxpayer4 7#b7 ,qualified improvements ,the term qualified improvements means-- 7,a7 the installation of entrance and exit ramps to create a no-step entry1 or modification of areas in front of entry and exit doorways including grading of the ground to provide access to the residence1 7,b7 the installation of handrails or grab bars1 including in bathrooms1 and other modifications to bathrooms including curbless-entry showers and roll-under sinks1 7,c7 the widening of exterior or interior doorways or hallways1 modification of stairways1 or modification of hardware on doors1 7,d7 modifications of counters1 7,e7 bathroom accessibility improvements1 7,f7 installation1 replacement1 or modification of appliances to make them more accessible to individuals with a vision impairment1 and installation of other assistive technologies1 including remote health monitoring1 7,g7 the addition of a bedroom or full bathroom on the main floor1 7,h7 the installation of porch lifts or other forms of lifts1 7,i7 the modification or installation of adaptive fire alarms1 smoke detectors1 and other warning systems1 7,j7 the installation of non-slip flooring or creation of level flooring1 7,k7 the installation of bright lighting throughout the residence or at the entry and exit of the residence1 7,l7 the relocation or modification of laundry facilities1 and 7,m7 any other modification included in a list established and maintained in accordance with paragraph 7#c74 7#c7 ,list of modifications ,the ,secretary1 in consultation with the ,secretary of ,housing and ,urban ,development1 the ,assistant ,secretary for ,aging of the ,department of ,health and ,human ,services1 and the ,commissioner on ,disabilities of the ,administration for ,community ,living1 ,department of ,health and ,human ,services1 and after receiving the input of members of the public 7including seniors groups and home construction1 technology1 health1 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 7e7 ,special rules 7#a7 ,inflation adjustment ,in the case of any taxable year beginning in a calendar year after #bjbe1 each of the dollar amounts in subsections 7b77#a71 7b77#b77;,b71 and 7b77#b77;,c7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjbd for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,any increase determined under the preceding sentence which is not a multiple of #ej shall be rounded to the nearest multiple of #ej4 7#b7 ,substantiation ,no credit shall be allowed under this section unless the taxpayer provides 7at such time and in such manner as the ,secretary may provide7 such substantiation of the taxpayer's eligibility for the credit allowed under this section 7and the amount thereof7 as the ,secretary may require4 7#c7 ,denial of double benefit ,to the extent that an expenditure is used for this credit in a given year1 it cannot be used or applied towards another tax benefit in the same taxable year by the same taxpayer4 7#d7 ,married individuals filing separate returns ,in the case of any married individual who does not file a joint return for the taxable year1 no credit shall be allowed under this section for such taxable year4 4 7b7 ,conforming amendments 7#a7 ,section #fbaa7;b77#d77;,a7 of the ,internal ,revenue ,code of #aihf is amended by inserting 1 #cf;,c after #cf;,b4 7#b7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting 1 #cf;,c after #cf;,b4 7#c7 ,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 ,credit for certain home accessibility improvements4 4 7c7 ,issuance of guidance by ,secretary of the ,treasury ,not later than #ahj days after the date of the enactment of this ,act1 the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall issue regulations or other guidance under subsection 7d77#b77;,e7 of section #cf;,c of the ,internal ,revenue ,code of #aihf 7as added by this section71 which the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall ensure is publicly available on the internet1 specifying the list of additional improvements with respect to which credit is allowable under such section4 ,the ,secretary shall biannually revise such list of additional improvements4 7d7 ,accessibility of credit ,the ,commissioner of ,internal ,revenue shall make the credit allowed under section #cf;,c of the ,internal ,revenue ,code of #aihf 7as added by this section7 as accessible as possible to the public4 7e7 ,outreach ,the ,commissioner of ,internal ,revenue shall conduct an outreach strategy to the public with respect to the credit allowed under section #cf;,c of the ,internal ,revenue ,code of #aihf 7as added by this section74 7f7 ,data sharing by the ,commissioner of ,social ,security and ,secretary of ,veterans ,affairs ,the ,commissioner of ,social ,security and the ,secretary of ,veterans ,affairs shall each provide the ,secretary of the ,treasury 7or the ,secretary's delegate7 such information and assistance as the ,secretary of the ,treasury 7or the ,secretary's delegate7 may require for purposes of administering section #cf;,c of the ,internal ,revenue ,code of #aihf 7as added by this section74 7g7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 7h7 ,,gao study and report 7#a7 ,study ,the ,comptroller ,general of the ,united ,states1 in consultation with the ,secretary of the ,treasury1 the ,secretary of ,housing and ,urban ,development1 the ,assistant ,secretary for ,aging of the ,department of ,health and ,human ,services1 and the ,commissioner on ,disabilities of the ,administration for ,community ,living1 ,department of ,health and ,human ,services1 shall conduct a study which-- 7,a7 examines the effectiveness of the tax credit under section #cf;,c of the ,internal ,revenue ,code of #aihf 7as added by this ,act7 in terms of-- 7i7 the number of residential units served 7the number of units where at least #a accessible design feature is now present72 7ii7 reductions in emergency department visits1 hospitalizations1 or both for qualified individuals2 7iii7 reductions in ,medicare expenditures for qualified individuals2 7iv7 improvements in activities of daily living for qualified individuals2 and 7v7 reduction in symptoms of depression for qualified individuals2 7,b7 provides recommendations for ways to modify or enhance the tax credit to further assist qualified individuals who wish to live independently and safely in place1 including-- 7i7 whether the amount of the tax credit and the limitation based on adjusted gross income should continue to be automatically adjusted for inflation2 7ii7 whether the tax credit should be made available to renters or landlords2 and 7iii7 whether the tax credit should be made available to builders for construction of new accessible units2 and 7,c7 provides suggestions for alternative policies or changes to other existing programs that ,federal and ,state governments could implement to-- 7i7 increase the number of residential units with accessible design features2 and 7ii7 assist seniors and individuals with disabilities who wish to live independently and safely in place4 ,for purposes of the preceding sentence1 the term qualified individual has the meaning given such term by section #cf;,c7c7 of the ,internal ,revenue ,code of #aihf1 as added by this ,act4 7#b7 ,report ,not later than #c years after the date of the enactment of this ,act1 the ,comptroller ,general shall-- 7,a7 submit a report to the ,committees on ,finance and ,health1 ,education1 ,labor1 and ,pensions of the ,senate and the ,committees on ,ways and ,means and ,energy and ,commerce of the ,house of ,representatives presenting the conclusions of the study conducted under paragraph 7#a7 in such a manner as to inform future legislative action2 and 7,b7 make such report publicly available on the ,internet website of the ,government ,accountability ,office4