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[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 1060 Introduced in Senate (IS)]

109th CONGRESS
  1st Session
                                S. 1060

 To amend the Internal Revenue Code of 1986 to allow a credit against 
              income tax for the purchase of hearing aids.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                              May 18, 2005

  Mr. Coleman (for himself, Mr. Smith, Ms. Snowe, Mr. Dayton, and Mr. 
    Harkin) 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 credit against 
              income tax for the purchase of hearing aids.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Hearing Aid Assistance Tax Credit 
Act''.

SEC. 2. CREDIT FOR HEARING AIDS FOR SENIORS AND DEPENDENTS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25B the 
following new section:

``SEC. 25C. CREDIT FOR HEARING AIDS.

    ``(a) Allowance of Credit.--In the case of an individual, there 
shall be allowed as a credit against the tax imposed by this chapter an 
amount equal to the amount paid during the taxable year, not 
compensated by insurance or otherwise, by the taxpayer for the purchase 
of any qualified hearing aid.
    ``(b) Maximum Amount.--The amount allowed as a credit under 
subsection (a) shall not exceed $500 per qualified hearing aid.
    ``(c) Qualified Hearing Aid.--For purposes of this section, the 
term `qualified hearing aid' means a hearing aid--
            ``(1) which is described in section 874.3300 of title 21, 
        Code of Federal Regulations, and is authorized under the 
        Federal Food, Drug, and Cosmetic Act for commercial 
        distribution, and
            ``(2) which is intended for use--
                    ``(A) by the taxpayer, but only if the taxpayer (or 
                the spouse intending to use the hearing aid, in the 
                case of a joint return) is age 55 or older, or
                    ``(B) by an individual with respect to whom the 
                taxpayer, for the taxable year, is allowed a deduction 
                under section 151(c) (relating to deduction for 
                personal exemptions for dependents).
    ``(d) Election Once Every 5 Years.--This section shall apply to any 
individual for any taxable year only if such individual elects (at such 
time and in such manner as the Secretary may by regulations prescribe) 
to have this section apply for such taxable year. An election to have 
this section apply may not be made for any taxable year if such 
election is in effect with respect to such individual for any of the 4 
taxable years preceding such taxable year.
    ``(e) Denial of Double Benefit.--No credit shall be allowed under 
subsection (a) for any expense for which a deduction or credit is 
allowed under any other provision of this chapter.''.
    (b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 25B the following new 
item:

``Sec. 25C. Credit for hearing aids.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.
                                 <all>
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