| 1 | 1 | | II |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION S. 1315 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to provide a refundable credit |
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| 6 | 6 | | for certain home accessibility improvements. |
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| 7 | 7 | | IN THE SENATE OF THE UNITED STATES |
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| 8 | 8 | | APRIL7, 2025 |
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| 9 | 9 | | Mr. K |
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| 10 | 10 | | ING(for himself and Mr. WELCH) introduced the following bill; which |
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| 11 | 11 | | was read twice and referred to the Committee on Finance |
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| 12 | 12 | | A BILL |
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| 13 | 13 | | To amend the Internal Revenue Code of 1986 to provide |
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| 14 | 14 | | a refundable credit for certain home accessibility im- |
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| 15 | 15 | | provements. |
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| 16 | 16 | | Be it enacted by the Senate and House of Representa-1 |
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| 17 | 17 | | tives of the United States of America in Congress assembled, 2 |
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| 18 | 18 | | SECTION 1. REFUNDABLE TAX CREDIT FOR CERTAIN HOME 3 |
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| 19 | 19 | | ACCESSIBILITY IMPROVEMENTS. 4 |
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| 20 | 20 | | (a) I |
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| 21 | 21 | | NGENERAL.—Subpart C of part IV of sub-5 |
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| 22 | 22 | | chapter A of chapter 1 of the Internal Revenue Code of 6 |
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| 23 | 23 | | 1986 is amended by adding at the end the following new 7 |
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| 24 | 24 | | section: 8 |
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| 26 | 26 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 27 | 27 | | •S 1315 IS |
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| 28 | 28 | | ‘‘SEC. 36C. CREDIT FOR CERTAIN HOME ACCESSIBILITY IM-1 |
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| 29 | 29 | | PROVEMENTS. 2 |
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| 30 | 30 | | ‘‘(a) I |
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| 31 | 31 | | NGENERAL.—In the case of an individual, 3 |
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| 32 | 32 | | there shall be allowed as a credit against the tax imposed 4 |
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| 33 | 33 | | by this subtitle for any taxable year an amount equal to 5 |
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| 34 | 34 | | 35 percent of the qualified home accessibility improvement 6 |
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| 35 | 35 | | expenditures paid or incurred during such taxable year 7 |
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| 36 | 36 | | with respect to a qualified individual. 8 |
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| 37 | 37 | | ‘‘(b) L |
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| 38 | 38 | | IMITATIONS.— 9 |
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| 39 | 39 | | ‘‘(1) D |
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| 40 | 40 | | OLLAR LIMITATIONS .—The aggregate 10 |
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| 41 | 41 | | amount of qualified home accessibility improvement 11 |
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| 42 | 42 | | expenditures taken into account under subsection (a) 12 |
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| 43 | 43 | | shall not exceed— 13 |
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| 44 | 44 | | ‘‘(A) $10,000 for any taxable year, and 14 |
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| 45 | 45 | | ‘‘(B) $30,000 for all taxable years. 15 |
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| 46 | 46 | | ‘‘(2) I |
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| 47 | 47 | | NCOME LIMITATION.— 16 |
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| 48 | 48 | | ‘‘(A) I |
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| 49 | 49 | | N GENERAL.—The amount allowable 17 |
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| 50 | 50 | | as a credit under subsection (a) for any taxable 18 |
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| 51 | 51 | | year shall be reduced (but not below zero) by an 19 |
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| 52 | 52 | | amount which bears the same ratio to the 20 |
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| 53 | 53 | | amount so allowable (determined without re-21 |
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| 54 | 54 | | gard to this paragraph but after the application 22 |
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| 55 | 55 | | of paragraph (1)) as— 23 |
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| 56 | 56 | | ‘‘(i) the amount (if any) by which the 24 |
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| 57 | 57 | | taxpayer’s modified adjusted gross income 25 |
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| 59 | 59 | | ssavage on LAPJG3WLY3PROD with BILLS 3 |
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| 60 | 60 | | •S 1315 IS |
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| 61 | 61 | | exceeds the applicable threshold amount, 1 |
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| 62 | 62 | | bears to 2 |
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| 63 | 63 | | ‘‘(ii) the applicable phaseout amount. 3 |
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| 64 | 64 | | ‘‘(B) A |
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| 65 | 65 | | PPLICABLE THRESHOLD AMOUNT .— 4 |
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| 66 | 66 | | For purposes of this paragraph, the term ‘ap-5 |
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| 67 | 67 | | plicable threshold amount’ means, with respect 6 |
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| 68 | 68 | | to any taxpayer— 7 |
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| 69 | 69 | | ‘‘(i) $400,000, in the case of a joint 8 |
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| 70 | 70 | | return or surviving spouse (as defined in 9 |
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| 71 | 71 | | section 2), 10 |
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| 72 | 72 | | ‘‘(ii) $200,000, in the case of a head 11 |
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| 73 | 73 | | of household, and 12 |
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| 74 | 74 | | ‘‘(iii) $200,000, in any other case. 13 |
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| 75 | 75 | | ‘‘(C) A |
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| 76 | 76 | | PPLICABLE PHASEOUT AMOUNT .— 14 |
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| 77 | 77 | | For purposes of this paragraph, the term ‘ap-15 |
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| 78 | 78 | | plicable phaseout amount’ means, with respect 16 |
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| 79 | 79 | | to any taxpayer— 17 |
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| 80 | 80 | | ‘‘(i) $100,000, in the case of a joint 18 |
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| 81 | 81 | | return or surviving spouse (as defined in 19 |
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| 82 | 82 | | section 2), 20 |
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| 83 | 83 | | ‘‘(ii) $75,000, in the case of a head of 21 |
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| 84 | 84 | | household, and 22 |
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| 85 | 85 | | ‘‘(iii) $50,000, in any other case. 23 |
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| 86 | 86 | | ‘‘(D) M |
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| 87 | 87 | | ODIFIED ADJUSTED GROSS IN -24 |
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| 88 | 88 | | COME.—For purposes of this paragraph, the 25 |
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| 90 | 90 | | ssavage on LAPJG3WLY3PROD with BILLS 4 |
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| 91 | 91 | | •S 1315 IS |
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| 92 | 92 | | term ‘modified adjusted gross income’ means 1 |
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| 93 | 93 | | adjusted gross income determined without re-2 |
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| 94 | 94 | | gard to sections 911, 931, and 933. 3 |
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| 95 | 95 | | ‘‘(c) Q |
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| 96 | 96 | | UALIFIEDINDIVIDUAL.—For purposes of this 4 |
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| 97 | 97 | | section— 5 |
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| 98 | 98 | | ‘‘(1) I |
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| 99 | 99 | | N GENERAL.—The term ‘qualified indi-6 |
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| 100 | 100 | | vidual’ means, with respect to an individual for any 7 |
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| 101 | 101 | | taxable year— 8 |
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| 102 | 102 | | ‘‘(A) such individual if such individual— 9 |
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| 103 | 103 | | ‘‘(i) is, at any time during such tax-10 |
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| 104 | 104 | | able year, entitled, based on blindness or 11 |
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| 105 | 105 | | disability, to— 12 |
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| 106 | 106 | | ‘‘(I) pension benefits under title 13 |
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| 107 | 107 | | 38, United States Code, or 14 |
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| 108 | 108 | | ‘‘(II) benefits under title II or 15 |
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| 109 | 109 | | XVI of the Social Security Act, 16 |
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| 110 | 110 | | ‘‘(ii) has a disability certification filed 17 |
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| 111 | 111 | | with the Secretary for such taxable year, 18 |
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| 112 | 112 | | or 19 |
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| 113 | 113 | | ‘‘(iii) has (as of the close of such tax-20 |
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| 114 | 114 | | able year) attained age 60, and 21 |
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| 115 | 115 | | ‘‘(B) the spouse or any dependent of such 22 |
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| 116 | 116 | | individual if such spouse or dependent— 23 |
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| 117 | 117 | | ‘‘(i) meets the requirements of clause 24 |
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| 118 | 118 | | (i), (ii), or (iii) of subparagraph (A), and 25 |
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| 120 | 120 | | ssavage on LAPJG3WLY3PROD with BILLS 5 |
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| 121 | 121 | | •S 1315 IS |
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| 122 | 122 | | ‘‘(ii) has the same principal place of 1 |
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| 123 | 123 | | abode as such individual. 2 |
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| 124 | 124 | | ‘‘(2) D |
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| 125 | 125 | | ISABILITY CERTIFICATION.— 3 |
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| 126 | 126 | | ‘‘(A) I |
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| 127 | 127 | | N GENERAL.—The term ‘disability 4 |
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| 128 | 128 | | certification’ means, with respect to an indi-5 |
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| 129 | 129 | | vidual, a certification to the satisfaction of the 6 |
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| 130 | 130 | | Secretary by a physician meeting the criteria of 7 |
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| 131 | 131 | | section 1861(r)(1) of the Social Security Act 8 |
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| 132 | 132 | | that— 9 |
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| 133 | 133 | | ‘‘(i) certifies that the individual— 10 |
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| 134 | 134 | | ‘‘(I) has a medically determinable 11 |
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| 135 | 135 | | physical or mental impairment, which 12 |
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| 136 | 136 | | results in marked and severe func-13 |
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| 137 | 137 | | tional limitations, and which can be 14 |
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| 138 | 138 | | expected to result in death or which 15 |
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| 139 | 139 | | has lasted or can be expected to last 16 |
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| 140 | 140 | | for a continuous period of not less 17 |
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| 141 | 141 | | than 12 months, or 18 |
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| 142 | 142 | | ‘‘(II) is blind (within the mean-19 |
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| 143 | 143 | | ing of section 1614(a)(2) of the Social 20 |
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| 144 | 144 | | Security Act), and 21 |
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| 145 | 145 | | ‘‘(ii) includes a copy of the individ-22 |
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| 146 | 146 | | ual’s diagnosis relating to the individual’s 23 |
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| 147 | 147 | | relevant impairment or impairments, 24 |
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| 148 | 148 | | signed by such physician. 25 |
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| 150 | 150 | | ssavage on LAPJG3WLY3PROD with BILLS 6 |
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| 151 | 151 | | •S 1315 IS |
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| 152 | 152 | | ‘‘(B) RESTRICTION ON USE OF CERTIFI -1 |
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| 153 | 153 | | CATION.—No inference may be drawn from a 2 |
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| 154 | 154 | | disability certification for purposes of estab-3 |
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| 155 | 155 | | lishing eligibility for benefits under title II, 4 |
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| 156 | 156 | | XVI, or XIX of the Social Security Act. 5 |
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| 157 | 157 | | ‘‘(d) Q |
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| 158 | 158 | | UALIFIEDHOMEACCESSIBILITYIMPROVE-6 |
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| 159 | 159 | | MENTEXPENDITURES.—For purposes of this section— 7 |
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| 160 | 160 | | ‘‘(1) I |
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| 161 | 161 | | N GENERAL.—The term ‘qualified home 8 |
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| 162 | 162 | | accessibility improvement expenditures’ means rea-9 |
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| 163 | 163 | | sonable amounts paid or incurred by the taxpayer to 10 |
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| 164 | 164 | | make qualified improvements to the taxpayer’s prin-11 |
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| 165 | 165 | | cipal place of abode for the purpose of making such 12 |
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| 166 | 166 | | place of abode more accessible to a qualified indi-13 |
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| 167 | 167 | | vidual with respect to the taxpayer. 14 |
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| 168 | 168 | | ‘‘(2) Q |
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| 169 | 169 | | UALIFIED IMPROVEMENTS .—The term 15 |
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| 170 | 170 | | ‘qualified improvements’ means— 16 |
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| 171 | 171 | | ‘‘(A) the installation of entrance and exit 17 |
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| 172 | 172 | | ramps to create a no-step entry, or modification 18 |
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| 173 | 173 | | of areas in front of entry and exit doorways in-19 |
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| 174 | 174 | | cluding grading of the ground to provide access 20 |
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| 175 | 175 | | to the residence, 21 |
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| 176 | 176 | | ‘‘(B) the installation of handrails or grab 22 |
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| 177 | 177 | | bars, including in bathrooms, and other modi-23 |
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| 178 | 178 | | fications to bathrooms including curbless-entry 24 |
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| 179 | 179 | | showers and roll-under sinks, 25 |
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| 181 | 181 | | ssavage on LAPJG3WLY3PROD with BILLS 7 |
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| 182 | 182 | | •S 1315 IS |
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| 183 | 183 | | ‘‘(C) the widening of exterior or interior 1 |
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| 184 | 184 | | doorways or hallways, modification of stairways, 2 |
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| 185 | 185 | | or modification of hardware on doors, 3 |
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| 186 | 186 | | ‘‘(D) modifications of counters, 4 |
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| 187 | 187 | | ‘‘(E) bathroom accessibility improvements, 5 |
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| 188 | 188 | | ‘‘(F) installation, replacement, or modifica-6 |
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| 189 | 189 | | tion of appliances to make them more accessible 7 |
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| 190 | 190 | | to individuals with a vision impairment, and in-8 |
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| 191 | 191 | | stallation of other assistive technologies, includ-9 |
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| 192 | 192 | | ing remote health monitoring, 10 |
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| 193 | 193 | | ‘‘(G) the addition of a bedroom or full 11 |
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| 194 | 194 | | bathroom on the main floor, 12 |
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| 195 | 195 | | ‘‘(H) the installation of porch lifts or other 13 |
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| 196 | 196 | | forms of lifts, 14 |
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| 197 | 197 | | ‘‘(I) the modification or installation of 15 |
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| 198 | 198 | | adaptive fire alarms, smoke detectors, and other 16 |
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| 199 | 199 | | warning systems, 17 |
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| 200 | 200 | | ‘‘(J) the installation of non-slip flooring or 18 |
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| 201 | 201 | | creation of level flooring, 19 |
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| 202 | 202 | | ‘‘(K) the installation of bright lighting 20 |
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| 203 | 203 | | throughout the residence or at the entry and 21 |
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| 204 | 204 | | exit of the residence, 22 |
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| 205 | 205 | | ‘‘(L) the relocation or modification of laun-23 |
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| 206 | 206 | | dry facilities, and 24 |
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| 208 | 208 | | ssavage on LAPJG3WLY3PROD with BILLS 8 |
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| 209 | 209 | | •S 1315 IS |
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| 210 | 210 | | ‘‘(M) any other modification included in a 1 |
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| 211 | 211 | | list established and maintained in accordance 2 |
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| 212 | 212 | | with paragraph (3). 3 |
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| 213 | 213 | | ‘‘(3) L |
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| 214 | 214 | | IST OF MODIFICATIONS.—The Secretary, 4 |
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| 215 | 215 | | in consultation with the Secretary of Housing and 5 |
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| 216 | 216 | | Urban Development, the Assistant Secretary for 6 |
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| 217 | 217 | | Aging of the Department of Health and Human 7 |
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| 218 | 218 | | Services, and the Commissioner on Disabilities of 8 |
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| 219 | 219 | | the Administration for Community Living, Depart-9 |
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| 220 | 220 | | ment of Health and Human Services, and after re-10 |
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| 221 | 221 | | ceiving the input of members of the public (including 11 |
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| 222 | 222 | | seniors groups and home construction, technology, 12 |
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| 223 | 223 | | health, and social services organizations), shall es-13 |
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| 224 | 224 | | tablish and maintain a list of any modification that, 14 |
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| 225 | 225 | | if installed on a residence of a qualified individual, 15 |
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| 226 | 226 | | would enhance the ability of such individual to re-16 |
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| 227 | 227 | | main living safely, independently, and comfortably in 17 |
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| 228 | 228 | | such residence. 18 |
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| 229 | 229 | | ‘‘(e) S |
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| 230 | 230 | | PECIALRULES.— 19 |
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| 231 | 231 | | ‘‘(1) I |
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| 232 | 232 | | NFLATION ADJUSTMENT .—In the case of 20 |
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| 233 | 233 | | any taxable year beginning in a calendar year after 21 |
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| 234 | 234 | | 2025, each of the dollar amounts in subsections 22 |
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| 235 | 235 | | (b)(1), (b)(2)(B), and (b)(2)(C) shall be increased 23 |
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| 236 | 236 | | by an amount equal to— 24 |
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| 237 | 237 | | ‘‘(A) such dollar amount, multiplied by 25 |
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| 239 | 239 | | ssavage on LAPJG3WLY3PROD with BILLS 9 |
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| 240 | 240 | | •S 1315 IS |
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| 241 | 241 | | ‘‘(B) the cost-of-living adjustment deter-1 |
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| 242 | 242 | | mined under section 1(f)(3) for the calendar 2 |
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| 243 | 243 | | year in which the taxable year begins, deter-3 |
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| 244 | 244 | | mined by substituting ‘calendar year 2024’ for 4 |
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| 245 | 245 | | ‘calendar year 2016’ in subparagraph (A)(ii) 5 |
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| 246 | 246 | | thereof. 6 |
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| 247 | 247 | | Any increase determined under the preceding sen-7 |
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| 248 | 248 | | tence which is not a multiple of $50 shall be round-8 |
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| 249 | 249 | | ed to the nearest multiple of $50. 9 |
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| 250 | 250 | | ‘‘(2) S |
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| 251 | 251 | | UBSTANTIATION.—No credit shall be al-10 |
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| 252 | 252 | | lowed under this section unless the taxpayer provides 11 |
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| 253 | 253 | | (at such time and in such manner as the Secretary 12 |
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| 254 | 254 | | may provide) such substantiation of the taxpayer’s 13 |
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| 255 | 255 | | eligibility for the credit allowed under this section 14 |
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| 256 | 256 | | (and the amount thereof) as the Secretary may re-15 |
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| 257 | 257 | | quire. 16 |
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| 258 | 258 | | ‘‘(3) D |
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| 259 | 259 | | ENIAL OF DOUBLE BENEFIT .—To the ex-17 |
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| 260 | 260 | | tent that an expenditure is used for this credit in a 18 |
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| 261 | 261 | | given year, it cannot be used or applied towards an-19 |
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| 262 | 262 | | other tax benefit in the same taxable year by the 20 |
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| 263 | 263 | | same taxpayer. 21 |
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| 264 | 264 | | ‘‘(4) M |
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| 265 | 265 | | ARRIED INDIVIDUALS FILING SEPARATE 22 |
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| 266 | 266 | | RETURNS.—In the case of any married individual 23 |
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| 267 | 267 | | who does not file a joint return for the taxable year, 24 |
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| 270 | 270 | | •S 1315 IS |
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| 271 | 271 | | no credit shall be allowed under this section for such 1 |
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| 272 | 272 | | taxable year.’’. 2 |
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| 273 | 273 | | (b) C |
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| 274 | 274 | | ONFORMINGAMENDMENTS.— 3 |
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| 275 | 275 | | (1) Section 6211(b)(4)(A) of the Internal Rev-4 |
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| 276 | 276 | | enue Code of 1986 is amended by inserting ‘‘, 36C’’ 5 |
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| 277 | 277 | | after ‘‘36B’’. 6 |
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| 278 | 278 | | (2) Paragraph (2) of section 1324(b) of title 7 |
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| 279 | 279 | | 31, United States Code, is amended by inserting ‘‘, 8 |
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| 280 | 280 | | 36C’’ after ‘‘36B’’. 9 |
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| 281 | 281 | | (3) The table of sections for subpart C of part 10 |
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| 282 | 282 | | IV of subchapter A of chapter 1 of the Internal Rev-11 |
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| 283 | 283 | | enue Code of 1986 is amended by inserting after the 12 |
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| 284 | 284 | | item relating to section 36B the following new item: 13 |
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| 285 | 285 | | ‘‘Sec. 36C. Credit for certain home accessibility improvements.’’. |
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| 286 | 286 | | (c) ISSUANCE OFGUIDANCE BYSECRETARY OF THE 14 |
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| 287 | 287 | | T |
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| 288 | 288 | | REASURY.—Not later than 180 days after the date of 15 |
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| 289 | 289 | | the enactment of this Act, the Secretary of the Treasury 16 |
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| 290 | 290 | | (or the Secretary’s delegate) shall issue regulations or 17 |
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| 291 | 291 | | other guidance under subsection (d)(2)(E) of section 36C 18 |
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| 292 | 292 | | of the Internal Revenue Code of 1986 (as added by this 19 |
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| 293 | 293 | | section), which the Secretary of the Treasury (or the Sec-20 |
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| 294 | 294 | | retary’s delegate) shall ensure is publicly available on the 21 |
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| 295 | 295 | | internet, specifying the list of additional improvements 22 |
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| 296 | 296 | | with respect to which credit is allowable under such sec-23 |
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| 297 | 297 | | tion. The Secretary shall biannually revise such list of ad-24 |
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| 298 | 298 | | ditional improvements. 25 |
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| 301 | 301 | | •S 1315 IS |
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| 302 | 302 | | (d) ACCESSIBILITY OFCREDIT.—The Commissioner 1 |
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| 303 | 303 | | of Internal Revenue shall make the credit allowed under 2 |
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| 304 | 304 | | section 36C of the Internal Revenue Code of 1986 (as 3 |
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| 305 | 305 | | added by this section) as accessible as possible to the pub-4 |
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| 306 | 306 | | lic. 5 |
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| 307 | 307 | | (e) O |
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| 308 | 308 | | UTREACH.—The Commissioner of Internal Rev-6 |
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| 309 | 309 | | enue shall conduct an outreach strategy to the public with 7 |
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| 310 | 310 | | respect to the credit allowed under section 36C of the In-8 |
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| 311 | 311 | | ternal Revenue Code of 1986 (as added by this section). 9 |
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| 312 | 312 | | (f) D |
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| 313 | 313 | | ATASHARING BY THE COMMISSIONER OF SO-10 |
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| 314 | 314 | | CIALSECURITY AND SECRETARY OF VETERANSAF-11 |
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| 315 | 315 | | FAIRS.—The Commissioner of Social Security and the 12 |
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| 316 | 316 | | Secretary of Veterans Affairs shall each provide the Sec-13 |
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| 317 | 317 | | retary of the Treasury (or the Secretary’s delegate) such 14 |
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| 318 | 318 | | information and assistance as the Secretary of the Treas-15 |
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| 319 | 319 | | ury (or the Secretary’s delegate) may require for purposes 16 |
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| 320 | 320 | | of administering section 36C of the Internal Revenue Code 17 |
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| 321 | 321 | | of 1986 (as added by this section). 18 |
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| 322 | 322 | | (g) E |
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| 323 | 323 | | FFECTIVEDATE.—The amendments made by 19 |
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| 324 | 324 | | this section shall apply to taxable years beginning after 20 |
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| 325 | 325 | | December 31, 2024. 21 |
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| 326 | 326 | | (h) GAO S |
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| 327 | 327 | | TUDY ANDREPORT.— 22 |
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| 328 | 328 | | (1) S |
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| 329 | 329 | | TUDY.—The Comptroller General of the 23 |
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| 330 | 330 | | United States, in consultation with the Secretary of 24 |
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| 331 | 331 | | the Treasury, the Secretary of Housing and Urban 25 |
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| 333 | 333 | | ssavage on LAPJG3WLY3PROD with BILLS 12 |
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| 334 | 334 | | •S 1315 IS |
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| 335 | 335 | | Development, the Assistant Secretary for Aging of 1 |
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| 336 | 336 | | the Department of Health and Human Services, and 2 |
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| 337 | 337 | | the Commissioner on Disabilities of the Administra-3 |
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| 338 | 338 | | tion for Community Living, Department of Health 4 |
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| 339 | 339 | | and Human Services, shall conduct a study which— 5 |
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| 340 | 340 | | (A) examines the effectiveness of the tax 6 |
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| 341 | 341 | | credit under section 36C of the Internal Rev-7 |
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| 342 | 342 | | enue Code of 1986 (as added by this Act) in 8 |
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| 343 | 343 | | terms of— 9 |
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| 344 | 344 | | (i) the number of residential units 10 |
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| 345 | 345 | | served (the number of units where at least 11 |
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| 346 | 346 | | 1 accessible design feature is now present); 12 |
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| 347 | 347 | | (ii) reductions in emergency depart-13 |
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| 348 | 348 | | ment visits, hospitalizations, or both for 14 |
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| 349 | 349 | | qualified individuals; 15 |
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| 350 | 350 | | (iii) reductions in Medicare expendi-16 |
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| 351 | 351 | | tures for qualified individuals; 17 |
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| 352 | 352 | | (iv) improvements in activities of daily 18 |
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| 353 | 353 | | living for qualified individuals; and 19 |
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| 354 | 354 | | (v) reduction in symptoms of depres-20 |
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| 355 | 355 | | sion for qualified individuals; 21 |
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| 356 | 356 | | (B) provides recommendations for ways to 22 |
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| 357 | 357 | | modify or enhance the tax credit to further as-23 |
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| 358 | 358 | | sist qualified individuals who wish to live inde-24 |
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| 359 | 359 | | pendently and safely in place, including— 25 |
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| 361 | 361 | | ssavage on LAPJG3WLY3PROD with BILLS 13 |
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| 362 | 362 | | •S 1315 IS |
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| 363 | 363 | | (i) whether the amount of the tax 1 |
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| 364 | 364 | | credit and the limitation based on adjusted 2 |
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| 365 | 365 | | gross income should continue to be auto-3 |
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| 366 | 366 | | matically adjusted for inflation; 4 |
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| 367 | 367 | | (ii) whether the tax credit should be 5 |
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| 368 | 368 | | made available to renters or landlords; and 6 |
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| 369 | 369 | | (iii) whether the tax credit should be 7 |
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| 370 | 370 | | made available to builders for construction 8 |
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| 371 | 371 | | of new accessible units; and 9 |
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| 372 | 372 | | (C) provides suggestions for alternative 10 |
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| 373 | 373 | | policies or changes to other existing programs 11 |
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| 374 | 374 | | that Federal and State governments could im-12 |
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| 375 | 375 | | plement to— 13 |
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| 376 | 376 | | (i) increase the number of residential 14 |
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| 377 | 377 | | units with accessible design features; and 15 |
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| 378 | 378 | | (ii) assist seniors and individuals with 16 |
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| 379 | 379 | | disabilities who wish to live independently 17 |
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| 380 | 380 | | and safely in place. 18 |
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| 381 | 381 | | For purposes of the preceding sentence, the term 19 |
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| 382 | 382 | | ‘‘qualified individual’’ has the meaning given such 20 |
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| 383 | 383 | | term by section 36C(c) of the Internal Revenue Code 21 |
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| 384 | 384 | | of 1986, as added by this Act. 22 |
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| 385 | 385 | | (2) R |
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| 386 | 386 | | EPORT.—Not later than 3 years after the 23 |
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| 387 | 387 | | date of the enactment of this Act, the Comptroller 24 |
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| 388 | 388 | | General shall— 25 |
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| 390 | 390 | | ssavage on LAPJG3WLY3PROD with BILLS 14 |
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| 391 | 391 | | •S 1315 IS |
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| 392 | 392 | | (A) submit a report to the Committees on 1 |
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| 393 | 393 | | Finance and Health, Education, Labor, and 2 |
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| 394 | 394 | | Pensions of the Senate and the Committees on 3 |
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| 395 | 395 | | Ways and Means and Energy and Commerce of 4 |
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| 396 | 396 | | the House of Representatives presenting the 5 |
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| 397 | 397 | | conclusions of the study conducted under para-6 |
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| 398 | 398 | | graph (1) in such a manner as to inform future 7 |
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| 399 | 399 | | legislative action; and 8 |
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| 400 | 400 | | (B) make such report publicly available on 9 |
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| 401 | 401 | | the internet website of the Government Ac-10 |
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| 402 | 402 | | countability Office. 11 |
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| 403 | 403 | | Æ |
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