I
119THCONGRESS
1
STSESSION H. R. 2320
To amend the Internal Revenue Code of 1986 to establish a refundable
credit for expenses incurred for mobility devices.
IN THE HOUSE OF REPRESENTATIVES
MARCH25, 2025
Mr. C
OHEN(for himself, Mr. CARTERof Louisiana, and Mr. JOHNSONof
Georgia) introduced the following bill; which was referred to the Com-
mittee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to establish
a refundable credit for expenses incurred for mobility devices.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Mobility Means Free-4
dom Tax Credit Act’’. 5
SEC. 2. MOBILITY DEVICE CREDIT. 6
(a) I
NGENERAL.—Subpart C of part IV of sub-7
chapter A of chapter 1 of the Internal Revenue Code of 8
1986 is amended by inserting after section 36B the fol-9
lowing new section: 10
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‘‘SEC. 36C. MOBILITY DEVICE CREDIT. 1
‘‘(a) A
LLOWANCE OFCREDIT.—In the case of an in-2
dividual, there shall be allowed as a credit against the tax 3
imposed by this subtitle an amount equal to 50 percent 4
of the amounts paid or incurred by the taxpayer during 5
the taxable year for a qualified mobility device. 6
‘‘(b) Q
UALIFIEDMOBILITYDEVICE.—The term 7
‘qualified mobility device’ means a manual or power wheel-8
chair, scooter, walker, gait trainer, crutch, cane, artificial 9
leg or arm, leg brace, arm brace, back brace, or neck 10
brace, and includes any features of or enhancements to 11
such device. 12
‘‘(c) L
IMITATION.—The credit under subsection (a) 13
shall not be allowed to a taxpayer for more than 3 quali-14
fied mobility devices per taxable year. 15
‘‘(d) D
ENIAL OFDOUBLEBENEFIT.—Any qualified 16
mobility device expense which would (but for this sub-17
section) be taken into account for purposes of any deduc-18
tion (or any credit other than the credit allowed under 19
this section) shall be reduced by the amount of the credit 20
allowed under subsection (a) with respect to such ex-21
pense.’’. 22
(b) C
ONFORMINGAMENDMENTS.— 23
(1) Section 6211(b)(4)(A) of the Internal Rev-24
enue Code of 1986 is amended by inserting ‘‘, 36C’’ 25
after ‘‘36B’’. 26
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(2) Section 1324(b)(2) of title 31, United 1
States Code, is amended by inserting ‘‘, 36C’’ after 2
‘‘, 36B’’. 3
(3) The table of sections for subpart C of part 4
IV of subchapter A of chapter 1 of the Internal Rev-5
enue Code of 1986 is amended by inserting after the 6
item relating to section 36B the following new item: 7
‘‘Sec. 36C. Mobility device credit.’’.
(c) EFFECTIVEDATE.—The amendments made by 8
this section shall apply to amounts paid or incurred after 9
the date of the enactment of this Act. 10
Æ
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