# What This Bill Does: A Tax Credit for Home Accessibility Improvements

This bill creates a new tax credit that gives money back to people who make their homes more accessible. If you're disabled, blind, over 60, or caring for someone with these conditions, you could get back 35% of what you spend on home modifications like ramps, grab bars, accessible bathrooms, or other safety improvements. Think of it as the government helping you pay for changes that let you stay safely in your own home instead of moving to a facility.

Here's who qualifies: You need to be disabled or blind (verified by a doctor or through existing government benefits), over 60 years old, or be the spouse or dependent of someone meeting these criteria. The credit applies to improvements made to your main home. You can claim up to $10,000 in improvements per year, but no more than $30,000 total across all years. So if you spend $10,000 on modifications, you'd get $3,500 back on your taxes. The credit phases out for higher earners—married couples making over $400,000 and individuals making over $200,000 start losing eligibility.

The bill covers a wide range of practical modifications: entrance ramps, handrails and grab bars, wider doorways, accessible bathrooms with curbless showers, kitchen modifications, lifts, better lighting, non-slip flooring, and even assistive technology like remote health monitoring. The government will maintain an updated list of approved improvements, adding new ones as technology and accessibility standards evolve. You can't use the same expense for multiple tax benefits in the same year, and married couples filing separately can't claim this credit. The credit starts applying to taxes filed in 2025 for improvements made that year.