I
119THCONGRESS
1
STSESSION H. R. 2749
To amend the Internal Revenue Code of 1986 to provide a refundable credit
for certain home accessibility improvements.
IN THE HOUSE OF REPRESENTATIVES
APRIL8, 2025
Ms. S
TEVENSintroduced 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 im-
provements.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. REFUNDABLE TAX CREDIT FOR CERTAIN HOME 3
ACCESSIBILITY IMPROVEMENTS. 4
(a) I
NGENERAL.—Subpart C of part IV of sub-5
chapter A of chapter 1 of the Internal Revenue Code of 6
1986 is amended by adding at the end the following new 7
section: 8
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‘‘SEC. 36C. CREDIT FOR CERTAIN HOME ACCESSIBILITY IM-1
PROVEMENTS. 2
‘‘(a) I
NGENERAL.—In the case of an individual, 3
there shall be allowed as a credit against the tax imposed 4
by this subtitle for any taxable year an amount equal to 5
35 percent of the qualified home accessibility improvement 6
expenditures paid or incurred during such taxable year 7
with respect to a qualified individual. 8
‘‘(b) L
IMITATIONS.— 9
‘‘(1) D
OLLAR LIMITATIONS .—The aggregate 10
amount of qualified home accessibility improvement 11
expenditures taken into account under subsection (a) 12
shall not exceed— 13
‘‘(A) $10,000 for any taxable year, and 14
‘‘(B) $30,000 for all taxable years. 15
‘‘(2) I
NCOME LIMITATION.— 16
‘‘(A) I
N GENERAL.—The amount allowable 17
as a credit under subsection (a) for any taxable 18
year shall be reduced (but not below zero) by an 19
amount which bears the same ratio to the 20
amount so allowable (determined without re-21
gard to this paragraph but after the application 22
of paragraph (1)) as— 23
‘‘(i) the amount (if any) by which the 24
taxpayer’s modified adjusted gross income 25
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exceeds the applicable threshold amount, 1
bears to 2
‘‘(ii) the applicable phaseout amount. 3
‘‘(B) A
PPLICABLE THRESHOLD AMOUNT .— 4
For purposes of this paragraph, the term ‘ap-5
plicable threshold amount’ means, with respect 6
to any taxpayer— 7
‘‘(i) $400,000, in the case of a joint 8
return or surviving spouse (as defined in 9
section 2), 10
‘‘(ii) $200,000, in the case of a head 11
of household, and 12
‘‘(iii) $200,000, in any other case. 13
‘‘(C) A
PPLICABLE PHASEOUT AMOUNT .— 14
For purposes of this paragraph, the term ‘ap-15
plicable phaseout amount’ means, with respect 16
to any taxpayer— 17
‘‘(i) $100,000, in the case of a joint 18
return or surviving spouse (as defined in 19
section 2), 20
‘‘(ii) $75,000, in the case of a head of 21
household, and 22
‘‘(iii) $50,000, in any other case. 23
‘‘(D) M
ODIFIED ADJUSTED GROSS IN -24
COME.—For purposes of this paragraph, the 25
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term ‘modified adjusted gross income’ means 1
adjusted gross income determined without re-2
gard to sections 911, 931, and 933. 3
‘‘(c) Q
UALIFIEDINDIVIDUAL.—For purposes of this 4
section— 5
‘‘(1) I
N GENERAL.—The term ‘qualified indi-6
vidual’ means, with respect to an individual for any 7
taxable year— 8
‘‘(A) such individual if such individual— 9
‘‘(i) is, at any time during such tax-10
able year, entitled, based on blindness or 11
disability, to— 12
‘‘(I) pension benefits under title 13
38, United States Code, or 14
‘‘(II) benefits under title II or 15
XVI of the Social Security Act, 16
‘‘(ii) has a disability certification filed 17
with the Secretary for such taxable year, 18
or 19
‘‘(iii) has (as of the close of such tax-20
able year) attained age 60, and 21
‘‘(B) the spouse or any dependent of such 22
individual if such spouse or dependent— 23
‘‘(i) meets the requirements of clause 24
(i), (ii), or (iii) of subparagraph (A), and 25
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‘‘(ii) has the same principal place of 1
abode as such individual. 2
‘‘(2) D
ISABILITY CERTIFICATION.— 3
‘‘(A) I
N GENERAL.—The term ‘disability 4
certification’ means, with respect to an indi-5
vidual, a certification to the satisfaction of the 6
Secretary by a physician meeting the criteria of 7
section 1861(r)(1) of the Social Security Act 8
that— 9
‘‘(i) certifies that the individual— 10
‘‘(I) has a medically determinable 11
physical or mental impairment, which 12
results in marked and severe func-13
tional limitations, and which can be 14
expected to result in death or which 15
has lasted or can be expected to last 16
for a continuous period of not less 17
than 12 months, or 18
‘‘(II) is blind (within the mean-19
ing of section 1614(a)(2) of the Social 20
Security Act), and 21
‘‘(ii) includes a copy of the individ-22
ual’s diagnosis relating to the individual’s 23
relevant impairment or impairments, 24
signed by such physician. 25
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‘‘(B) RESTRICTION ON USE OF CERTIFI -1
CATION.—No inference may be drawn from a 2
disability certification for purposes of estab-3
lishing eligibility for benefits under title II, 4
XVI, or XIX of the Social Security Act. 5
‘‘(d) Q
UALIFIEDHOMEACCESSIBILITYIMPROVE-6
MENTEXPENDITURES.—For purposes of this section— 7
‘‘(1) I
N GENERAL.—The term ‘qualified home 8
accessibility improvement expenditures’ means rea-9
sonable amounts paid or incurred by the taxpayer to 10
make qualified improvements to the taxpayer’s prin-11
cipal place of abode for the purpose of making such 12
place of abode more accessible to a qualified indi-13
vidual with respect to the taxpayer. 14
‘‘(2) Q
UALIFIED IMPROVEMENTS .—The term 15
‘qualified improvements’ means— 16
‘‘(A) the installation of entrance and exit 17
ramps to create a no-step entry, or modification 18
of areas in front of entry and exit doorways in-19
cluding grading of the ground to provide access 20
to the residence, 21
‘‘(B) the installation of handrails or grab 22
bars, including in bathrooms, and other modi-23
fications to bathrooms including curbless-entry 24
showers and roll-under sinks, 25
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‘‘(C) the widening of exterior or interior 1
doorways or hallways, modification of stairways, 2
or modification of hardware on doors, 3
‘‘(D) modifications of counters, 4
‘‘(E) bathroom accessibility improvements, 5
‘‘(F) installation, replacement, or modifica-6
tion of appliances to make them more accessible 7
to individuals with a vision impairment, and in-8
stallation of other assistive technologies, includ-9
ing remote health monitoring, 10
‘‘(G) the addition of a bedroom or full 11
bathroom on the main floor, 12
‘‘(H) the installation of porch lifts or other 13
forms of lifts, 14
‘‘(I) the modification or installation of 15
adaptive fire alarms, smoke detectors, and other 16
warning systems, 17
‘‘(J) the installation of non-slip flooring or 18
creation of level flooring, 19
‘‘(K) the installation of bright lighting 20
throughout the residence or at the entry and 21
exit of the residence, 22
‘‘(L) the relocation or modification of laun-23
dry facilities, and 24
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‘‘(M) any other modification included in a 1
list established and maintained in accordance 2
with paragraph (3). 3
‘‘(3) L
IST OF MODIFICATIONS.—The Secretary, 4
in consultation with the Secretary of Housing and 5
Urban Development, the Assistant Secretary for 6
Aging of the Department of Health and Human 7
Services, and the Commissioner on Disabilities of 8
the Administration for Community Living, Depart-9
ment of Health and Human Services, and after re-10
ceiving the input of members of the public (including 11
seniors groups and home construction, technology, 12
health, and social services organizations), shall es-13
tablish and maintain a list of any modification that, 14
if installed on a residence of a qualified individual, 15
would enhance the ability of such individual to re-16
main living safely, independently, and comfortably in 17
such residence. 18
‘‘(e) S
PECIALRULES.— 19
‘‘(1) I
NFLATION ADJUSTMENT .—In the case of 20
any taxable year beginning in a calendar year after 21
2025, each of the dollar amounts in subsections 22
(b)(1), (b)(2)(B), and (b)(2)(C) shall be increased 23
by an amount equal to— 24
‘‘(A) such dollar amount, multiplied by 25
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‘‘(B) the cost-of-living adjustment deter-1
mined under section 1(f)(3) for the calendar 2
year in which the taxable year begins, deter-3
mined by substituting ‘calendar year 2024’ for 4
‘calendar year 2016’ in subparagraph (A)(ii) 5
thereof. 6
Any increase determined under the preceding sen-7
tence which is not a multiple of $50 shall be round-8
ed to the nearest multiple of $50. 9
‘‘(2) S
UBSTANTIATION.—No credit shall be al-10
lowed under this section unless the taxpayer provides 11
(at such time and in such manner as the Secretary 12
may provide) such substantiation of the taxpayer’s 13
eligibility for the credit allowed under this section 14
(and the amount thereof) as the Secretary may re-15
quire. 16
‘‘(3) D
ENIAL OF DOUBLE BENEFIT .—To the ex-17
tent that an expenditure is used for this credit in a 18
given year, it cannot be used or applied towards an-19
other tax benefit in the same taxable year by the 20
same taxpayer. 21
‘‘(4) M
ARRIED INDIVIDUALS FILING SEPARATE 22
RETURNS.—In the case of any married individual 23
who does not file a joint return for the taxable year, 24
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no credit shall be allowed under this section for such 1
taxable year.’’. 2
(b) C
ONFORMINGAMENDMENTS.— 3
(1) Section 6211(b)(4)(A) of the Internal Rev-4
enue Code of 1986 is amended by inserting ‘‘, 36C’’ 5
after ‘‘36B’’. 6
(2) Paragraph (2) of section 1324(b) of title 7
31, United States Code, is amended by inserting ‘‘, 8
36C’’ after ‘‘36B’’. 9
(3) The table of sections for subpart C of part 10
IV of subchapter A of chapter 1 of the Internal Rev-11
enue Code of 1986 is amended by inserting after the 12
item relating to section 36B the following new item: 13
‘‘Sec. 36C. Credit for certain home accessibility improvements.’’.
(c) ISSUANCE OFGUIDANCE BYSECRETARY OF THE 14
T
REASURY.—Not later than 180 days after the date of 15
the enactment of this Act, the Secretary of the Treasury 16
(or the Secretary’s delegate) shall issue regulations or 17
other guidance under subsection (d)(2)(E) of section 36C 18
of the Internal Revenue Code of 1986 (as added by this 19
section), which the Secretary of the Treasury (or the Sec-20
retary’s delegate) shall ensure is publicly available on the 21
internet, specifying the list of additional improvements 22
with respect to which credit is allowable under such sec-23
tion. The Secretary shall biannually revise such list of ad-24
ditional improvements. 25
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(d) ACCESSIBILITY OFCREDIT.—The Commissioner 1
of Internal Revenue shall make the credit allowed under 2
section 36C of the Internal Revenue Code of 1986 (as 3
added by this section) as accessible as possible to the pub-4
lic. 5
(e) O
UTREACH.—The Commissioner of Internal Rev-6
enue shall conduct an outreach strategy to the public with 7
respect to the credit allowed under section 36C of the In-8
ternal Revenue Code of 1986 (as added by this section). 9
(f) D
ATASHARING BY THE COMMISSIONER OF SO-10
CIALSECURITY AND SECRETARY OF VETERANSAF-11
FAIRS.—The Commissioner of Social Security and the 12
Secretary of Veterans Affairs shall each provide the Sec-13
retary of the Treasury (or the Secretary’s delegate) such 14
information and assistance as the Secretary of the Treas-15
ury (or the Secretary’s delegate) may require for purposes 16
of administering section 36C of the Internal Revenue Code 17
of 1986 (as added by this section). 18
(g) E
FFECTIVEDATE.—The amendments made by 19
this section shall apply to taxable years beginning after 20
December 31, 2024. 21
(h) GAO S
TUDY ANDREPORT.— 22
(1) S
TUDY.—The Comptroller General of the 23
United States, in consultation with the Secretary of 24
the Treasury, the Secretary of Housing and Urban 25
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Development, the Assistant Secretary for Aging of 1
the Department of Health and Human Services, and 2
the Commissioner on Disabilities of the Administra-3
tion for Community Living, Department of Health 4
and Human Services, shall conduct a study which— 5
(A) examines the effectiveness of the tax 6
credit under section 36C of the Internal Rev-7
enue Code of 1986 (as added by this Act) in 8
terms of— 9
(i) the number of residential units 10
served (the number of units where at least 11
1 accessible design feature is now present); 12
(ii) reductions in emergency depart-13
ment visits, hospitalizations, or both for 14
qualified individuals; 15
(iii) reductions in Medicare expendi-16
tures for qualified individuals; 17
(iv) improvements in activities of daily 18
living for qualified individuals; and 19
(v) reduction in symptoms of depres-20
sion for qualified individuals; 21
(B) provides recommendations for ways to 22
modify or enhance the tax credit to further as-23
sist qualified individuals who wish to live inde-24
pendently and safely in place, including— 25
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(i) whether the amount of the tax 1
credit and the limitation based on adjusted 2
gross income should continue to be auto-3
matically adjusted for inflation; 4
(ii) whether the tax credit should be 5
made available to renters or landlords; and 6
(iii) whether the tax credit should be 7
made available to builders for construction 8
of new accessible units; and 9
(C) provides suggestions for alternative 10
policies or changes to other existing programs 11
that Federal and State governments could im-12
plement to— 13
(i) increase the number of residential 14
units with accessible design features; and 15
(ii) assist seniors and individuals with 16
disabilities who wish to live independently 17
and safely in place. 18
For purposes of the preceding sentence, the term 19
‘‘qualified individual’’ has the meaning given such 20
term by section 36C(c) of the Internal Revenue Code 21
of 1986, as added by this Act. 22
(2) R
EPORT.—Not later than 3 years after the 23
date of the enactment of this Act, the Comptroller 24
General shall— 25
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(A) submit a report to the Committees on 1
Finance and Health, Education, Labor, and 2
Pensions of the Senate and the Committees on 3
Ways and Means and Energy and Commerce of 4
the House of Representatives presenting the 5
conclusions of the study conducted under para-6
graph (1) in such a manner as to inform future 7
legislative action; and 8
(B) make such report publicly available on 9
the Internet website of the Government Ac-10
countability Office. 11
Æ
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