,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bgdi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #h1 #bjbe,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$ individual4  7b7 ,limitations  
7#a7 ,doll> limitations ,! aggregate    
am\nt ( qualifi$ home accessibility     

improvem5t exp5ditures tak5 into acc\nt 
"u subsection 7a7 %all n exce$-- 7,a7   
#aj1jjj = any taxable ye>1 &  7,b7      
#cj1jjj = all taxable ye>s4  7#b7       
,income limitation  7,a7 ,9 g5]al ,!    
am\nt all[able z a cr$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 aft] !         
application ( p>agraph 7#a77 z-- 7i7 !  
am\nt 7if any7 by :i* ! taxpay]'s       
modifi$ adju/$ gross income exce$s !    
applicable ?re%old am\nt1 be>s to  7ii7 
! applicable phase\t am\nt4  7,b7       
,applicable ?re%old am\nt ,= purposes ( 
?is p>agraph1 ! t]m applicable ?re%old  
am\nt means1 ) respect to any taxpay]-- 
7i7 #djj1jjj1 9 ! case ( a jo9t return  
or surviv+ sp\se 7z def9$ 9 section #b71
  7ii7 #bjj1jjj1 9 ! case ( a head (    
h\sehold1 &  7iii7 #bjj1jjj1 9 any o!r  
case4  7,c7 ,applicable phase\t am\nt ,=
 purposes ( ?is p>agraph1 ! t]m         
applicable phase\t am\nt 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 an individual = any taxable  
ye>-- 7,a7 su* individual if su*        
individual-- 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 a   
disability c]tification fil$ ) !        
,secret>y = su* taxable ye>1 or  7iii7  
has 7z ( ! close ( su* taxable ye>7     
atta9$ age #fj1 &  7,b7 ! sp\se or any  
dep5d5t ( su* individual if su* sp\se or

 dep5d5t-- 7i7 meets ! requirem5ts (    
clause 7i71 7ii71 or 7iii7 ( subp>agraph
 7,a71 &  7ii7 has ! same pr9cipal place
 ( abode z su* individual4  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-- 7,i7  
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       
7,,ii7 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 a
 qualifi$ individual ) respect to !     
taxpay]4  7#b7 ,qualifi$ improvem5ts ,! 
t]m qualifi$ improvem5ts means-- 7,a7 ! 
in/allation ( entrance & exit ramps to  
create a no-/ep entry1 or modification (
 areas 9 front ( entry & exit doorways  
includ+ grad+ ( ! gr\nd to provide      
access to ! resid5ce1  7,b7 !           
in/allation ( h&rails or grab b>s1      
includ+ 9 ba?rooms1 & o!r modifications 
to ba?rooms includ+ curbless-entry %[]s 
& roll-"u s9ks1  7,c7 ! wid5+ ( ext]ior 
or int]ior doorways or hallways1        

modification ( /airways1 or modification
 ( h>dw>e on doors1  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 & in/allation (   
o!r assi/ive te*nologies1 includ+ remote
 heal? monitor+1  7,g7 ! addition ( a   
b$room or full ba?room on ! ma9 floor1  
7,h7 ! in/allation ( por* lifts or o!r  
=ms ( lifts1  7,i7 ! modification or    
in/allation ( adaptive fire al>ms1 smoke
 detectors1 & o!r w>n+ sy/ems1  7,j7 !  
in/allation ( non-slip floor+ or        
creation ( level floor+1  7,k7 !        
in/allation ( bright light+ ?r\gh\t !   
resid5ce or at ! entry & exit ( !       
resid5ce1  7,l7 ! relocation or         
modification ( laundry facilities1 &    
7,m7 any o!r modification includ$ 9 a   
li/ e/abli%$ & ma9ta9$ 9 accordance )   
p>agraph 7#c74  7#c7 ,li/ (             
modifications ,! ,secret>y1 9           
consultation ) ! ,secret>y ( ,h\s+ &    

,urban ,developm5t1 ! ,assi/ant         
,secret>y = ,ag+ ( ! ,dep>tm5t ( ,heal? 
& ,human ,s]vices1 & ! ,commission] on  
,disabilities ( ! ,adm9i/ration =       
,community ,liv+1 ,dep>tm5t ( ,heal? &  
,human ,s]vices1 & aft] receiv+ ! input 
( memb]s ( ! public 7includ+ s5iors     
gr\ps & home con/ruction1 te*nology1    
heal?1 & 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  7e7 ,special rules  7#a7     
,inflation adju/m5t ,9 ! case ( any     
taxable ye> beg9n+ 9 a cal5d> ye> aft]  
#bjbe1 ea* ( ! doll> am\nts 9           
subsections 7b77#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> #bjbd = 

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+ 1      
#cf;,c aft] #cf;,b4  7#b7 ,p>agraph 7#b7
 ( section #acbd7;b7 ( title #ca1 ,unit$

 ,/ates ,code1 is am5d$ by ins]t+ 1     
#cf;,c aft] #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$it =
 c]ta9 home accessibility improvem5ts4  
4  7c7 ,issuance ( guidance by ,secret>y
 ( ! ,treasury ,n lat] ?an #ahj days    
aft] ! date ( ! enactm5t ( ?is ,act1 !  
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 %all issue        
regulations or o!r guidance "u          
subsection 7d77#b77;,e7 ( section #cf;,c
 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z  
add$ 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$it is   
all[able "u su* section4 ,! ,secret>y   
%all biannually revise su* li/ (        
additional improvem5ts4  7d7            
,accessibility ( cr$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 #bjbd4  7h7 ,,gao /udy & report    
7#a7 ,/udy ,! ,comptroll] ,g5]al ( !    

,unit$ ,/ates1 9 consultation ) !       
,secret>y ( ! ,treasury1 ! ,secret>y (  
,h\s+ & ,urban ,developm5t1 ! ,assi/ant 
,secret>y = ,ag+ ( ! ,dep>tm5t ( ,heal? 
& ,human ,s]vices1 & ! ,commission] on  
,disabilities ( ! ,adm9i/ration =       
,community ,liv+1 ,dep>tm5t ( ,heal? &  
,human ,s]vices1 %all conduct a /udy    
:i*-- 7,a7 exam9es ! effectiv5ess ( !   
tax cr$it "u section #cf;,c ( ! ,int]nal
 ,rev5ue ,code ( #aihf 7z add$ by ?is   
,act7 9 t]ms (-- 7i7 ! numb] (          
resid5tial units s]v$ 7! numb] ( units  
:]e at lea/ #a accessible design feature
 is n[ pres5t72  7ii7 r$uctions 9       
em]g5cy dep>tm5t visits1                
hospitalizations1 or bo? = qualifi$     
individuals2  7iii7 r$uctions 9 ,m$ic>e 
exp5ditures = qualifi$ individuals2     
7iv7 improvem5ts 9 activities ( daily   
liv+ = qualifi$ individuals2 &  7v7     
r$uction 9 symptoms ( depression =      
qualifi$ individuals2  7,b7 provides    
recomm5dations = ways to modify or      
enhance ! tax cr$it to fur!r assi/      

qualifi$ individuals :o wi% to live     
indep5d5tly & safely 9 place1 includ+-- 
7i7 :e!r ! am\nt ( ! tax cr$it & !      
limitation bas$ on adju/$ gross income  
%\ld cont9ue to be automatically adju/$ 
= inflation2  7ii7 :e!r ! tax cr$it %\ld
 be made available to r5t]s or l&lords2 
&  7iii7 :e!r ! tax cr$it %\ld be made  
available to build]s = con/ruction ( new
 accessible units2 &  7,c7 provides     
sugge/ions = alt]native policies or     
*anges to o!r exi/+ programs t ,f$]al & 
,/ate gov]nm5ts c\ld implem5t to-- 7i7  
increase ! numb] ( resid5tial units )   
accessible design features2 &  7ii7     
assi/ s5iors & individuals )            
disabilities :o wi% to live indep5d5tly 
& safely 9 place4  ,= purposes ( !      
prec$+ s5t5ce1 ! t]m qualifi$ individual
 has ! mean+ giv5 su* t]m by section    
#cf;,c7c7 ( ! ,int]nal ,rev5ue ,code (  
#aihf1 z add$ by ?is ,act4  7#b7 ,report
 ,n lat] ?an #c ye>s aft] ! date ( !    
enactm5t ( ?is ,act1 ! ,comptroll]      
,g5]al %all-- 7,a7 submit a report to ! 

,committees on ,f9ance & ,heal?1        
,education1 ,labor1 & ,p5sions ( !      
,s5ate & ! ,committees on ,ways & ,means
 & ,en]gy & ,comm]ce ( ! ,h\se (        
,repres5tatives pres5t+ ! conclusions ( 
! /udy conduct$ "u p>agraph 7#a7 9 su* a
 mann] z to in=m future legislative     
action2 &  7,b7 make su* report publicly
 available on ! ,int]net website ( !    
,gov]nm5t ,acc\ntability ,(fice4