II 

115TH CONGRESS 

1ST SESSION S. 732 

To amend the Internal Revenue Code of 1986 to allow a refundable tax 

credit against income tax for the purchase of qualified access technology 

for the blind. 

IN THE SENATE OF THE UNITED STATES 

MARCH 27, 2017 

Mr. BOOZMAN (for himself and Mr. CARDIN) introduced the following bill; 

which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to allow a 

refundable tax credit against income tax for the purchase 

of qualified access technology for the blind. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Access Technology Af5 fordability Act of 2017’’. 

6 SEC. 2. CREDIT FOR QUALIFIED ACCESS TECHNOLOGY FOR 

7 THE BLIND. 

8 (a) IN GENERAL.—Subpart C of part IV of sub9 chapter A of chapter 1 of the Internal Revenue Code of 


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•S 732 IS

1 1986 is amended by inserting after section 36B the fol2 lowing new section: 

3 ‘‘SEC. 36C. CREDIT FOR QUALIFIED ACCESS TECHNOLOGY 

4 FOR THE BLIND. 

5 ‘‘(a) ALLOWANCE OF THE CREDIT.—There shall be 

6 allowed as a credit against the tax imposed by this subtitle 

7 an amount equal to amounts paid during the taxable year, 

8 not compensated for by insurance or otherwise, by the tax9 payer for qualified access technology for use by a qualified 

10 blind individual who is the taxpayer, the taxpayer’s 

11 spouse, or any dependent (as defined in section 152) of 

12 the taxpayer. 

13 ‘‘(b) LIMITATIONS.— 

14 ‘‘(1) PER INDIVIDUAL.—For purposes of this 

15 section, the aggregate amount of the credit per 

16 qualified blind individual shall not exceed $2,500 in 

17 any period comprising three consecutive taxable 

18 years. 

19 ‘‘(2) MODIFIED ADJUSTED GROSS INCOME.— 

20 The amount of credit allowed under this subsection 

21 without regard to this paragraph shall be reduced 

22 (but not below zero) by $100 for each $1,000 (or 

23 fraction thereof) by which the taxpayer’s modified 

24 adjusted gross income exceeds $75,000 ($150,000 in 

25 the case of a joint return). 


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1 ‘‘(c) DEFINITIONS.—For purposes of this section— 

2 ‘‘(1) QUALIFIED BLIND INDIVIDUAL.—The term 

3 ‘qualified blind individual’ means a blind individual 

4 within the meaning of section 63(f)(4). 

5 ‘‘(2) QUALIFIED ACCESS TECHNOLOGY DE6 FINED.—The term ‘qualified access technology’ 

7 means hardware, software, or other information 

8 technology the primary function of which is to con9 vert or adapt information that is visually rep10 resented into forms or formats useable by blind indi11 viduals. 

12 ‘‘(d) DENIAL OF DOUBLE BENEFIT.—No credit shall 

13 be allowed under subsection (a) for any expense for which 

14 a deduction or credit is allowed under any other provision 

15 of this chapter. 

16 ‘‘(e) INFLATION ADJUSTMENTS.— 

17 ‘‘(1) DOLLAR LIMITATION ON AMOUNT OF

18 CREDIT.— 

19 ‘‘(A) IN GENERAL.—In the case of a tax20 able year beginning after 2018, the dollar 

21 amount in subsection (b)(1) shall be increased 

22 by an amount equal to— 

23 ‘‘(i) such dollar amount, multiplied by 

24 ‘‘(ii) the cost-of-living adjustment de25 termined under section 1(f)(3) for the calVerDate Sep 11 2014 03:47 Mar 29, 2017 Jkt 069200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S732.IS S732

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1 endar year in which the taxable year be2 gins, determined by substituting ‘calendar 

3 year 2017’ for ‘calendar year 1992’ in sub4 paragraph (B) thereof. 

5 ‘‘(B) ROUNDING.—If any amount as ad6 justed under subparagraph (A) is not a multiple 

7 of $100, such amount shall be rounded to the 

8 next lowest multiple of $100. 

9 ‘‘(2) INCOME LIMITS.— 

10 ‘‘(A) IN GENERAL.—In the case of a tax11 able year beginning after 2018, the $75,000 

12 and $150,000 dollar amounts in subsection 

13 (b)(2) shall each be increased by an amount 

14 equal to— 

15 ‘‘(i) such dollar amount, multiplied by 

16 ‘‘(ii) the cost-of-living adjustment de17 termined under section 1(f)(3) for the cal18 endar year in which the taxable year be19 gins, determined by substituting ‘calendar 

20 year 2017’ for ‘calendar year 1992’ in sub21 paragraph (B) thereof. 

22 ‘‘(B) ROUNDING.—If any amount as ad23 justed under subparagraph (A) is not a multiple 

24 of $1,000, such amount shall be rounded to the 

25 next lowest multiple of $1,000.’’. 


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1 (b) CONFORMING AMENDMENTS.— 

2 (1) Section 6211(b)(4)(A) of such Code is 

3 amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 

4 (2) Section 1324(b)(2) of title 31, United 

5 States Code, is amended by inserting ‘‘36C,’’ after 

6 ‘‘36B,’’. 

7 (3) The table of sections for subpart C of part 

8 IV of subchapter A of chapter 1 of the Internal Rev9 enue Code of 1986 is amended by inserting after the 

10 item relating to section 36B the following new item: 

‘‘Sec. 36C. Credit for qualified access technology for the blind.’’. 

11 (c) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to taxable years beginning after 

13 December 31, 2017. 

Æ 


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