Referred to the House Committee on Ways and Means.
Creates a new refundable federal tax credit (Section 36C) for purchases of "qualified access technology" for blind individuals. The credit covers unreimbursed expenses up to $2,000 per qualified blind individual in any three‑consecutive‑taxable‑year period, adjusts for inflation after 2026, sunsets after 2030, and applies to tax years beginning after December 31, 2025.
Refundability: liberals and centrists view as pro‑equity; conservatives worry about outlays
Narrow, sympathetic benefit with limited cost and sunset increases House appeal; refundable cost could prompt fiscal scrutiny.
Creates a new refundable federal tax credit (Section 36C) for purchases of "qualified access technology" for blind individuals.
The credit covers unreimbursed expenses up to $2,000 per qualified blind individual in any three‑consecutive‑taxable‑year period, adjusts for inflation after 2026, sunsets after 2030, and applies to tax years beginning after December 31, 2025.
The credit disallows duplicate tax benefits and includes conforming amendments.
Narrow, non-controversial disability support improves prospects, but refundable spending and lack of offsets plus procedural barriers reduce standalone chances.
How solid the drafting looks.
Refundability: liberals and centrists view as pro‑equity; conservatives worry about outlays
These are examples from the analysis, not a ranked list of the most-affected groups.
Refundability: liberals and centrists view as pro‑equity; conservatives worry about outlays
Likely supportive because it lowers cost barriers to assistive tech for blind people and is refundable.
May criticize the $2,000 cap, three‑year limit, narrow blindness eligibility, and the 2030 sunset as insufficient.
Generally favorable as a targeted, relatively small tax relief for disability needs, with sensible anti‑double‑benefit language.
Will seek clarity on cost, administrative implementation, and whether the sunset is a pilot or budget constraint.
Cautiously supportive of targeted relief for disabled citizens but concerned about refundable credits expanding spending.
May prefer non‑refundable tax relief, means‑testing, or using existing deductions instead.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow, non-controversial disability support improves prospects, but refundable spending and lack of offsets plus procedural barriers reduce standalone chances.
The bill has not accumulated any surfaced votes yet.
Refundability: liberals and centrists view as pro‑equity; conservatives worry about outlays
Narrow, non-controversial disability support improves prospects, but refundable spending and lack of offsets plus procedural barriers reduc…
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