Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1529 Compare Versions

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Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1529
5	5	To amend the Internal Revenue Code of 1986 to allow a refundable tax
6	6	credit against income tax for the purchase of qualified access technology
7	7	for the blind.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	FEBRUARY24, 2025
10	10	Mr. K
11	11	ELLYof Pennsylvania (for himself and Mr. THOMPSONof California)
12	12	introduced the following bill; which was referred to the Committee on
13	13	Ways and Means
14	14	A BILL
15	15	To amend the Internal Revenue Code of 1986 to allow a
16	16	refundable tax credit against income tax for the purchase
17	17	of qualified access technology for the blind.
18	18	Be it enacted by the Senate and House of Representa-1
19	19	tives of the United States of America in Congress assembled, 2
20	20	SECTION 1. SHORT TITLE. 3
21	21	This Act may be cited as the ‘‘Access Technology Af-4
22	22	fordability Act of 2025’’. 5
23	23	SEC. 2. CREDIT FOR QUALIFIED ACCESS TECHNOLOGY FOR 6
24	24	THE BLIND. 7
25	25	(a) I
26	26	NGENERAL.—Subpart C of part IV of sub-8
27	27	chapter A of chapter 1 of the Internal Revenue Code of 9
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30	30	•HR 1529 IH
31	31	1986 is amended by inserting after section 36B the fol-1
32	32	lowing new section: 2
33	33	‘‘SEC. 36C. CREDIT FOR QUALIFIED ACCESS TECHNOLOGY 3
34	34	FOR THE BLIND. 4
35	35	‘‘(a) A
36	36	LLOWANCE OF CREDIT.—There shall be al-5
37	37	lowed as a credit against the tax imposed by this subtitle 6
38	38	an amount equal to amounts paid or incurred during the 7
39	39	taxable year, not compensated for by insurance or other-8
40	40	wise, by the taxpayer for qualified access technology for 9
41	41	use by a qualified blind individual who is the taxpayer, 10
42	42	the taxpayer’s spouse, or any dependent (as defined in sec-11
43	43	tion 152) of the taxpayer. 12
44	44	‘‘(b) L
45	45	IMITATION.—The aggregate amount of the 13
46	46	credit allowed under subsection (a) with respect to any 14
47	47	qualified blind individual shall not exceed $2,000 in any 15
48	48	3-consecutive-taxable-year period. 16
49	49	‘‘(c) D
50	50	EFINITIONS.—For purposes of this section— 17
51	51	‘‘(1) Q
52	52	UALIFIED BLIND INDIVIDUAL .—The term 18
53	53	‘qualified blind individual’ means an individual who 19
54	54	is blind within the meaning of section 63(f)(4). 20
55	55	‘‘(2) Q
56	56	UALIFIED ACCESS TECHNOLOGY DE -21
57	57	FINED.—The term ‘qualified access technology’ 22
58	58	means hardware, software, or other information 23
59	59	technology the primary function of which is to con-24
60	60	vert or adapt information which is visually rep-25
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63	63	•HR 1529 IH
64	64	resented into forms or formats useable by blind indi-1
65	65	viduals. 2
66	66	‘‘(d) D
67	67	ENIAL OFDOUBLEBENEFIT.—No credit shall 3
68	68	be allowed under subsection (a) for any expense for which 4
69	69	a deduction or credit is allowed under any other provision 5
70	70	of this chapter. 6
71	71	‘‘(e) I
72	72	NFLATIONADJUSTMENT.— 7
73	73	‘‘(1) I
74	74	N GENERAL.—In the case of a taxable 8
75	75	year beginning after 2026, the $2,000 amount in 9
76	76	subsection (b) shall be increased by an amount equal 10
77	77	to— 11
78	78	‘‘(A) such dollar amount, multiplied by 12
79	79	‘‘(B) the cost-of-living adjustment deter-13
80	80	mined under section 1(f)(3) for the calendar 14
81	81	year in which the taxable year begins, deter-15
82	82	mined by substituting ‘calendar year 2025’ for 16
83	83	‘calendar year 2016’ in subparagraph (A)(ii) 17
84	84	thereof. 18
85	85	‘‘(2) R
86	86	OUNDING.—If the amount as adjusted 19
87	87	under subparagraph (A) is not a multiple of $100, 20
88	88	such amount shall be rounded to the next lowest 21
89	89	multiple of $100. 22
90	90	‘‘(f) T
91	91	ERMINATION.—This section shall not apply 23
92	92	with respect to amounts paid or incurred in taxable years 24
93	93	beginning after December 31, 2030.’’. 25
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96	96	•HR 1529 IH
97	97	(b) CONFORMINGAMENDMENTS.— 1
98	98	(1) Section 6211(b)(4)(A) of the Internal Rev-2
99	99	enue Code of 1986 is amended by inserting ‘‘, 36C’’ 3
100	100	after ‘‘36B’’. 4
101	101	(2) Section 1324(b)(2) of title 31, United 5
102	102	States Code, is amended by inserting ‘‘, 36C’’ after 6
103	103	‘‘, 36B’’. 7
104	104	(3) The table of sections for subpart C of part 8
105	105	IV of subchapter A of chapter 1 of the Internal Rev-9
106	106	enue Code of 1986 is amended by inserting after the 10
107	107	item relating to section 36B the following new item: 11
108	108	‘‘Sec. 36C. Credit for qualified access technology for the blind.’’.
109	109	(c) EFFECTIVEDATE.—The amendments made by 12
110	110	this section shall apply to taxable years beginning after 13
111	111	December 31, 2025. 14
112	112	Æ
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