# Plain Language Summary: Access Technology Affordability Act of 2021

This bill creates a tax credit to help blind people afford technology that allows them to access information on computers and other devices. Specifically, it lets blind individuals (or their families if they're dependents) get money back on their taxes when they buy assistive technology like screen readers, braille displays, or other software and hardware designed to convert visual information into formats they can use. The credit covers the actual cost of these purchases, up to a limit of $2,000 every three years.

The credit is "refundable," which is important because it means you can get money back even if you don't owe taxes. So if you spend $1,500 on qualifying assistive technology and owe $800 in taxes, you'd get a $700 refund instead of just having your tax bill reduced to zero. The $2,000 limit will increase over time to keep up with inflation, so it will be worth more in future years. You can't use this credit if you've already claimed a deduction or another tax credit for the same expense—the government won't let you benefit twice from the same purchase.

The bill applies to blind individuals, their spouses, and their dependents, as long as they meet the legal definition of blindness. The credit is available starting with tax year 2022 and runs through the end of 2026, after which it expires unless Congress extends it. This essentially puts assistive technology within reach for more blind people by reducing its out-of-pocket cost through the tax system.

Access Technology Affordability Act of 2021

Thompson, Mike

Access Technology Affordability Act of 2021 This bill allows a refundable tax credit equal to the amounts paid for qualified access technology for use by a blind individual who is the taxpayer, the taxpayer's spouse, or a dependent of the taxpayer. Qualified access technology is hardware, software, or other information technology with the primary function of converting or adapting information that is visually represented into forms or formats useable by blind individuals. The credit is limited to (1) costs that are not compensated by insurance or otherwise, and (2) an aggregate amount of $2,000 per blind individual in any period of three consecutive taxable years. The credit must be adjusted for inflation after 2021 and terminates after 2026.