118th Congress Taxation
H.R. 7393: To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill allows certain disabled taxpayers a refundable income tax credit for 35% of their qualified home accessibility improvement expenditures paid in a taxable year. The bill imposes limitations on the credit, including an aggregate dollar limitation of $15,000 and an income eligibility limitation.
The bill defines qualified home accessibility improvement expenditures to include the cost of improvements to a residence to make it more accessible to a taxpayer who is blind or disabled. These expenditures include the installation of ramps and zero-step entrances, the widening of doors and hallways, and bathroom accessibility improvements.
The Department of the Treasury must issue regulations that specify any additional improvements eligible for the credit and the Internal Revenue Service must conduct an outreach strategy to inform the public of the availability of the credit.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Andrea Salinas D-OR
- Matthew Cartwright D-PA
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Other bills by Haley Stevens
History
- Introduced in the House by Haley Stevens.
Show the full action history (3 actions)
- Referred to the Subcommittee on Social Security.
- Introduced in House
- Referred to the House Committee on Ways and Means.