# Mobility Means Freedom Tax Credit Act

This bill creates a new tax credit that gives people money back when they buy mobility devices. If you purchase a wheelchair, walker, cane, artificial limb, brace, or similar device, you can claim 50 percent of what you spent on your taxes. So if you buy a wheelchair for $2,000, you'd get a $1,000 credit that reduces your tax bill by that amount.

The credit covers a pretty wide range of mobility aids. It includes manual and power wheelchairs, scooters, walkers, gait trainers, crutches, canes, artificial legs or arms, and various types of braces (leg, arm, back, or neck). It also covers any upgrades or special features you add to these devices, like cushions, electronic controls, or customizations. There's one catch though: you can only claim the credit for up to three devices per year, so if you need multiple devices, you're covered, but there's a limit.

One important thing to understand is that this is a refundable credit, which means it's more valuable than a regular tax deduction. Even if you don't owe any taxes, you could potentially get money back. However, you can't use the same expense to get both this credit and another tax break—the law prevents double-dipping. If you were already deducting mobility device costs some other way, you'd have to choose one benefit or the other.

The bill would take effect immediately after it becomes law, applying to any mobility device expenses you pay for from that point forward. This could be particularly helpful for people with disabilities or mobility challenges who need these devices but struggle with the upfront costs.