Hearing Aid Assistance Tax Credit Act 2015

2015-04-16

Introduced in House

Hearing Aid Assistance Tax Credit Act 2015

Amends the Internal Revenue Code to allow an income based tax credit of up to $500 in a taxable year for the purchase of a qualified hearing aid that is described in the Code of Federal Regulations, is authorized under the Federal Food, Drug, and Cosmetic Act for commercial distribution, and is intended for use by the taxpayer or a dependent of the taxpayer. Disallows such credit for a taxpayer whose modified adjusted gross income exceeds $200,000 for any taxable year.

]]>

text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.