[Congressional Record Volume 159, Number 161 (Wednesday, November 13, 2013)]
[Senate]
[Page S8006]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. HARKIN (for himself and Mr. Heller):
  S. 1694. A bill to amend the Internal Revenue Code of 1986 to allow a 
credit against income tax for the purchase of hearing aids; to the 
Committee on Finance.
  Mr. HARKIN. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 1694

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

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Hearing Aid Assistance Tax 
     Credit Act''.

     SEC. 2. CREDIT FOR HEARING AIDS.

       (a) In General.--Subpart A of part IV of subchapter A of 
     chapter 1 of the Internal Revenue Code of 1986 (relating to 
     nonrefundable personal credits) is amended by inserting after 
     section 25D the following new section:

     ``SEC. 25E. CREDIT FOR HEARING AIDS.

       ``(a) Allowance of Credit.--In the case of an individual, 
     there shall be allowed as a credit against the tax imposed by 
     this chapter an amount equal to the amount paid during the 
     taxable year, not compensated by insurance or otherwise, by 
     the taxpayer for the purchase of any qualified hearing aid.
       ``(b) Maximum Amount.--The amount allowed as a credit under 
     subsection (a) shall not exceed $500 per qualified hearing 
     aid.
       ``(c) Qualified Hearing Aid.--For purposes of this section, 
     the term `qualified hearing aid' means a hearing aid--
       ``(1) which is described in sections 874.3300 and 874.3305 
     of title 21, Code of Federal Regulations, and is authorized 
     under the Federal Food, Drug, and Cosmetic Act for commercial 
     distribution, and
       ``(2) which is intended for use--
       ``(A) by the taxpayer, or
       ``(B) by an individual with respect to whom the taxpayer, 
     for the taxable year, is allowed a deduction under section 
     151(c) (relating to deduction for personal exemptions for 
     dependents).
       ``(d) Election Once Every 5 Years.--This section shall 
     apply with respect to any individual for any taxable year 
     only if there is an election in effect with respect to such 
     individual (at such time and in such manner as the Secretary 
     may by regulations prescribe) to have this section apply for 
     such taxable year. An election to have this section apply 
     with respect to any individual may not be made for any 
     taxable year if such an election is in effect with respect to 
     such individual for any of the 4 taxable years preceding such 
     taxable year.
       ``(e) Denial of Double Benefit.--No credit shall be allowed 
     under subsection (a) for any expense for which a deduction or 
     credit is allowed under any other provision of this 
     chapter.''.
       (b) Clerical Amendment.--The table of sections for subpart 
     A 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 25D the following new item:

``Sec. 25E. Credit for hearing aids.''.

       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2013.
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