Read twice and referred to the Committee on Finance.
The bill creates a new refundable tax credit (Section 36C) for amounts paid by or for a qualified blind individual for "qualified access technology" that converts visually represented information into usable formats. The credit reimburses unreimbursed costs, is limited to $2,000 per qualified blind individual in any three-consecutive-tax-year period, is refundable, indexed for inflation after 2026, applies to taxable years beginning after December 31, 2025, and sunsets for amounts paid in taxable years beginning after December 31, 2030.
Support vs fiscal concern: liberals prioritize access, conservatives worry about refundable cost.
Relative to its intended legislative type, this bill creates a narrowly targeted substantive change to the Internal Revenue Code by establishing a new tax credit for qualified access technology for blind individuals.
The bill creates a new refundable tax credit (Section 36C) for amounts paid by or for a qualified blind individual for "qualified access technology" that converts visually represented information into usable formats.
The credit reimburses unreimbursed costs, is limited to $2,000 per qualified blind individual in any three-consecutive-tax-year period, is refundable, indexed for inflation after 2026, applies to taxable years beginning after December 31, 2025, and sunsets for amounts paid in taxable years beginning after December 31, 2030.
The credit disallows double benefits and includes conforming amendments to the Internal Revenue Code and related provisions.
Targeted, low-controversy tax credit with limits and sunset boosts viability, but fiscal cost, refundability ambiguity, and committee scrutiny reduce probability.
Relative to its intended legislative type, this bill creates a narrowly targeted substantive change to the Internal Revenue Code by establishing a new tax credit for qualified access technology for blind individuals. It specifies key parameters (eligible beneficiaries, qualifying technology, a per-person multi-year dollar limit, denial of double benefits, inflation adjustment, effective and termination dates) and includes necessary conforming amendments to integrate the new section into the Code.
Support vs fiscal concern: liberals prioritize access, conservatives worry about refundable cost.
These are examples from the analysis, not a ranked list of the most-affected groups.
Support vs fiscal concern: liberals prioritize access, conservatives worry about refundable cost.
Likely broadly supportive as a targeted measure to expand access and equity for blind people by lowering cost barriers to assistive technology.
Views refundability and definition of qualified technology positively but will press for higher caps, permanence, and broader disability inclusion.
Generally favorable as a targeted, relatively modest federal support for disabled Americans, but cautious about budgetary cost and administrative design.
Will seek cost estimates, anti-duplication safeguards, and clear definitions to avoid overreach or fraud.
Mixed to skeptical: sympathetic to helping disabled citizens, but concerned about refundable credits, federal fiscal impact, and expansion of tax-code administered benefits.
May prefer deductions, state solutions, or tighter limits.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Targeted, low-controversy tax credit with limits and sunset boosts viability, but fiscal cost, refundability ambiguity, and committee scrutiny reduce probability.
The bill has not accumulated any surfaced votes yet.
Support vs fiscal concern: liberals prioritize access, conservatives worry about refundable cost.
Targeted, low-controversy tax credit with limits and sunset boosts viability, but fiscal cost, refundability ambiguity, and committee scrut…
Relative to its intended legislative type, this bill creates a narrowly targeted substantive change to the Internal Revenue Code by establishing a new tax credit for qualified access technology for blind individuals. It…
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