[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7393 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 7393

  To amend the Internal Revenue Code of 1986 to provide a refundable 
          credit for certain home accessibility improvements.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 15, 2024

 Ms. Stevens introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to provide a refundable 
          credit for certain home accessibility improvements.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REFUNDABLE TAX CREDIT FOR CERTAIN HOME ACCESSIBILITY 
              IMPROVEMENTS.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 36C. CREDIT FOR CERTAIN HOME ACCESSIBILITY IMPROVEMENTS.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this subtitle for any 
taxable year an amount equal to 35 percent of the qualified home 
accessibility improvement expenditures paid or incurred during such 
taxable year with respect to a qualified individual of the taxpayer.
    ``(b) Limitations.--
            ``(1) Dollar limitation.--The aggregate amount of qualified 
        home accessibility improvement expenditures taken into account 
        under subsection (a) by any taxpayer for any taxable year shall 
        not exceed the excess (if any) of--
                    ``(A) $15,000, over
                    ``(B) the aggregate amount of such expenditures so 
                taken into account for all prior taxable years.
            ``(2) Income limitation.--
                    ``(A) In general.--The amount allowable as a credit 
                under subsection (a) for any taxable year shall be 
                reduced (but not below zero) by an amount which bears 
                the same ratio to the amount so allowable (determined 
                without regard to this paragraph but with regard to 
                paragraph (1)) as--
                            ``(i) the amount (if any) by which the 
                        taxpayer's modified adjusted gross income 
                        exceeds the applicable threshold amount, bears 
                        to
                            ``(ii) the applicable phaseout range.
                    ``(B) Applicable threshold amount.--For purposes of 
                this paragraph, the term `applicable threshold amount' 
                means, with respect to any taxpayer--
                            ``(i) $400,000, in the case of a joint 
                        return or surviving spouse (as defined in 
                        section 2),
                            ``(ii) $200,000, in the case of a head of 
                        household, and
                            ``(iii) $200,000, in any other case.
                    ``(C) Applicable phaseout range.--For purposes of 
                this paragraph, the term `applicable phaseout range' 
                means, with respect to any taxpayer--
                            ``(i) $100,000, in the case of a joint 
                        return or surviving spouse (as defined in 
                        section 2),
                            ``(ii) $75,000, in the case of a head of 
                        household, and
                            ``(iii) $50,000, in any other case.
                    ``(D) Modified adjusted gross income.--For purposes 
                of this paragraph, the term `modified adjusted gross 
                income' means adjusted gross income determined without 
                regard to sections 911, 931, and 933.
    ``(c) Qualified Individual.--For purposes of this section--
            ``(1) In general.--The term `qualified individual' means, 
        with respect to any taxpayer for any taxable year--
                    ``(A) such taxpayer if such taxpayer (either spouse 
                in the case of a joint return)--
                            ``(i) is, at any time during such taxable 
                        year, entitled, based on blindness or 
                        disability, to--
                                    ``(I) pension benefits under title 
                                38, United States Code, or
                                    ``(II) benefits under title II or 
                                XVI of the Social Security Act,
                            ``(ii) has (as of the close of such taxable 
                        year) attained age 65 and is entitled (at any 
                        time during such taxable year) to--
                                    ``(I) pension benefits under title 
                                38, United States Code, or
                                    ``(II) benefits under title XVI of 
                                the Social Security Act,
                            ``(iii) has (as of the close of such 
                        taxable year) attained the retirement age (as 
                        defined in section 216(l) of the Social 
                        Security Act) and is entitled (at any time 
                        during such taxable year) to benefits under 
                        title II of the Social Security Act, or
                            ``(iv) has a disability certification filed 
                        with the Secretary for such taxable year, and
                    ``(B) the spouse or any dependent of the taxpayer 
                if such spouse or dependent--
                            ``(i) meets the requirements of clause (i), 
                        (ii), (iii), or (iv) of subparagraph (A), and
                            ``(ii) has the same principal place of 
                        abode as the taxpayer.
            ``(2) Disability certification.--
                    ``(A) In general.--The term `disability 
                certification' means, with respect to an individual, a 
                certification to the satisfaction of the Secretary by a 
                physician meeting the criteria of section 1861(r)(1) of 
                the Social Security Act that--
                            ``(i) certifies that the individual has a 
                        medically determinable physical or mental 
                        impairment, which results in marked and severe 
                        functional limitations, 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 12 months, or is blind 
                        (within the meaning of section 1614(a)(2) of 
                        the Social Security Act), and
                            ``(ii) includes a copy of the individual's 
                        diagnosis relating to the individual's relevant 
                        impairment or impairments, signed by such 
                        physician.
                    ``(B) Restriction on use of certification.--No 
                inference may be drawn from a disability certification 
                for purposes of establishing eligibility for benefits 
                under title II, XVI, or XIX of the Social Security Act.
    ``(d) Qualified Home Accessibility Improvement Expenditures.--For 
purposes of this section--
            ``(1) 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 the individual with the 
        blindness or disability referred to in subsection (c).
            ``(2) Qualified improvements.--The term `qualified 
        improvements' means--
                    ``(A) the installation of ramps,
                    ``(B) the installation of zero-step entrances,
                    ``(C) the widening of doors and hallways,
                    ``(D) modifications of counters,
                    ``(E) bathroom accessibility improvements,
                    ``(F) installation, replacement, or modification of 
                appliances to make them more accessible to individuals 
                with a vision impairment, and
                    ``(G) such other improvements as are specified by 
                the Secretary after consultation with the Secretary of 
                Health and Human Services.
    ``(e) Special Rules.--
            ``(1) Inflation adjustment.--In the case of any taxable 
        year beginning in a calendar year after 2023, each of the 
        dollar amounts in subsections (b)(1)(A), (b)(2)(B), and 
        (b)(2)(C) shall be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2022' for `calendar year 2016' in 
                subparagraph (A)(ii) thereof.
        Any increase determined under the preceding sentence which is 
        not a multiple of $50 shall be rounded to the nearest multiple 
        of $50.
            ``(2) Substantiation.--No credit shall be allowed under 
        this section unless the taxpayer provides (at such time and in 
        such manner as the Secretary may provide) such substantiation 
        of the taxpayer's eligibility for the credit allowed under this 
        section (and the amount thereof) as the Secretary may require.
            ``(3) Denial of double benefit.--To the extent that an 
        expenditure is used for this credit in a given year, it cannot 
        be used or applied towards another tax benefit in the same 
        taxable year by the same taxpayer.
            ``(4) Married individuals filing separate returns.--In the 
        case of any married individual who does not file a joint return 
        for the taxable year, no credit shall be allowed under this 
        section for such taxable year.''.
    (b) Conforming Amendments.--
            (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 
        1986 is amended by inserting ``36C,'' after ``36B,''.
            (2) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``36C,'' after ``36B,''.
            (3) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by inserting after the item relating to section 36B 
        the following new item:

``Sec. 36C. Credit for certain home accessibility improvements.''.
    (c) Issuance of Guidance by Secretary of the Treasury.--Not later 
than 180 days after the date of the enactment of this Act, the 
Secretary of the Treasury (or the Secretary's delegate) shall issue 
regulations or other guidance under subsection (d)(2)(E) of section 36C 
of the Internal Revenue Code of 1986 (as added by this section), which 
the Secretary of the Treasury (or the Secretary's delegate) shall 
ensure is publicly available on the internet, specifying the list of 
additional improvements with respect to which credit is allowable under 
such section. The Secretary shall biannually revise such list of 
additional improvements.
    (d) Accessability of Credit.--The Commissioner of Internal Revenue 
shall make the credit allowed under section 36C of the Internal Revenue 
Code of 1986 (as added by this section) as accessible as possible to 
the public.
    (e) Outreach.--The Commissioner of Internal Revenue shall conduct 
an outreach strategy to the public with respect to the credit allowed 
under section 36C of the Internal Revenue Code of 1986 (as added by 
this section).
    (f) 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 (or the Secretary's delegate) such information and 
assistance as the Secretary of the Treasury (or the Secretary's 
delegate) may require for purposes of administering section 36C of the 
Internal Revenue Code of 1986 (as added by this section).
    (g) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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