Read twice and referred to the Committee on Finance.
This bill adds section 36C to the Internal Revenue Code to create a tax credit for certain home accessibility improvements. It allows a credit equal to 35% of qualified expenditures, with a $10,000 annual limit and $30,000 lifetime cap.
Refundability and fiscal cost: liberals welcome, conservatives worry.
Relative to its intended legislative type, this bill is a well-specified statutory creation of a refundable tax credit with detailed eligibility, allowable expenditures, administrative direction to Treasury/IRS, and mandated evaluation by GAO; however, it lacks fiscal cost acknowledgement and omits several administrative edge-case rules.
This bill adds section 36C to the Internal Revenue Code to create a tax credit for certain home accessibility improvements.
It allows a credit equal to 35% of qualified expenditures, with a $10,000 annual limit and $30,000 lifetime cap.
Eligibility covers seniors (age 60+), people with disabilities or blindness (including VA and Social Security beneficiaries), and their co-resident spouses/dependents; high-income phaseouts apply.
Modest-to-moderate chance: popular subject and technical design increase viability, but refundable fiscal cost and administrative details moderate traction.
Relative to its intended legislative type, this bill is a well-specified statutory creation of a refundable tax credit with detailed eligibility, allowable expenditures, administrative direction to Treasury/IRS, and mandated evaluation by GAO; however, it lacks fiscal cost acknowledgement and omits several administrative edge-case rules.
Refundability and fiscal cost: liberals welcome, conservatives worry.
These are examples from the analysis, not a ranked list of the most-affected groups.
Refundability and fiscal cost: liberals welcome, conservatives worry.
This persona is likely broadly supportive, viewing the credit as targeted help for seniors and people with disabilities to age in place.
They will welcome refundable support, accessibility improvements, and the GAO study, while pressing to expand renter and builder eligibility.
They may worry about paperwork burdens and whether low-income people can access the benefit in practice.
A centrist will generally view this as a reasonable, targeted policy to reduce institutional care demand and support independence.
They will like the GAO evaluation requirement and consultations, but be cautious about potential fiscal cost, complexity, and fraud/administrative burdens.
They will favor measured implementation and clear guidance.
A conservative will be skeptical of a refundable federal tax credit that increases government spending and regulatory reach.
They may support helping veterans and disabled citizens in principle but worry about cost, expanding federal intervention into housing, and potential for abuse.
They will prefer narrower, less costly, or nonrefundable alternatives focused on proven programs.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Modest-to-moderate chance: popular subject and technical design increase viability, but refundable fiscal cost and administrative details moderate traction.
The bill has not accumulated any surfaced votes yet.
Refundability and fiscal cost: liberals welcome, conservatives worry.
Modest-to-moderate chance: popular subject and technical design increase viability, but refundable fiscal cost and administrative details m…
Relative to its intended legislative type, this bill is a well-specified statutory creation of a refundable tax credit with detailed eligibility, allowable expenditures, administrative direction to Treasury/IRS, and man…
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