I 

118TH CONGRESS 

2D SESSION H. R. 7393 

To amend the Internal Revenue Code of 1986 to provide a refundable credit 

for certain home accessibility improvements. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 15, 2024 

Ms. STEVENS introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a refundable credit for certain home accessibility improvements. 

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

3 SECTION 1. REFUNDABLE TAX CREDIT FOR CERTAIN HOME 

4 ACCESSIBILITY IMPROVEMENTS. 

5 (a) IN GENERAL.—Subpart C of part IV of sub6 chapter A of chapter 1 of the Internal Revenue Code of 

7 1986 is amended by adding at the end the following new 

8 section: 


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1 ‘‘SEC. 36C. CREDIT FOR CERTAIN HOME ACCESSIBILITY IM2 PROVEMENTS. 

3 ‘‘(a) IN GENERAL.—In the case of an individual, 

4 there shall be allowed as a credit against the tax imposed 

5 by this subtitle for any taxable year an amount equal to 

6 35 percent of the qualified home accessibility improvement 

7 expenditures paid or incurred during such taxable year 

8 with respect to a qualified individual of the taxpayer. 

9 ‘‘(b) LIMITATIONS.— 

10 ‘‘(1) DOLLAR LIMITATION.—The aggregate 

11 amount of qualified home accessibility improvement 

12 expenditures taken into account under subsection (a) 

13 by any taxpayer for any taxable year shall not ex14 ceed the excess (if any) of— 

15 ‘‘(A) $15,000, over 

16 ‘‘(B) the aggregate amount of such ex17 penditures so taken into account for all prior 

18 taxable years. 

19 ‘‘(2) INCOME LIMITATION.— 

20 ‘‘(A) IN GENERAL.—The amount allowable 

21 as a credit under subsection (a) for any taxable 

22 year shall be reduced (but not below zero) by an 

23 amount which bears the same ratio to the 

24 amount so allowable (determined without re25 gard to this paragraph but with regard to para26 graph (1)) as— 


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1 ‘‘(i) the amount (if any) by which the 

2 taxpayer’s modified adjusted gross income 

3 exceeds the applicable threshold amount, 

4 bears to 

5 ‘‘(ii) the applicable phaseout range. 

6 ‘‘(B) APPLICABLE THRESHOLD AMOUNT.— 

7 For purposes of this paragraph, the term ‘ap8 plicable threshold amount’ means, with respect 

9 to any taxpayer— 

10 ‘‘(i) $400,000, in the case of a joint 

11 return or surviving spouse (as defined in 

12 section 2), 

13 ‘‘(ii) $200,000, in the case of a head 

14 of household, and 

15 ‘‘(iii) $200,000, in any other case. 

16 ‘‘(C) APPLICABLE PHASEOUT RANGE.— 

17 For purposes of this paragraph, the term ‘ap18 plicable phaseout range’ means, with respect to 

19 any taxpayer— 

20 ‘‘(i) $100,000, in the case of a joint 

21 return or surviving spouse (as defined in 

22 section 2), 

23 ‘‘(ii) $75,000, in the case of a head of 

24 household, and 

25 ‘‘(iii) $50,000, in any other case. 


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1 ‘‘(D) MODIFIED ADJUSTED GROSS IN2 COME.—For purposes of this paragraph, the 

3 term ‘modified adjusted gross income’ means 

4 adjusted gross income determined without re5 gard to sections 911, 931, and 933. 

6 ‘‘(c) QUALIFIED INDIVIDUAL.—For purposes of this 

7 section— 

8 ‘‘(1) IN GENERAL.—The term ‘qualified indi9 vidual’ means, with respect to any taxpayer for any 

10 taxable year— 

11 ‘‘(A) such taxpayer if such taxpayer (either 

12 spouse in the case of a joint return)— 

13 ‘‘(i) is, at any time during such tax14 able year, entitled, based on blindness or 

15 disability, to— 

16 ‘‘(I) pension benefits under title 

17 38, United States Code, or 

18 ‘‘(II) benefits under title II or 

19 XVI of the Social Security Act, 

20 ‘‘(ii) has (as of the close of such tax21 able year) attained age 65 and is entitled 

22 (at any time during such taxable year) 

23 to— 

24 ‘‘(I) pension benefits under title 

25 38, United States Code, or 


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1 ‘‘(II) benefits under title XVI of 

2 the Social Security Act, 

3 ‘‘(iii) has (as of the close of such tax4 able year) attained the retirement age (as 

5 defined in section 216(l) of the Social Se6 curity Act) and is entitled (at any time 

7 during such taxable year) to benefits under 

8 title II of the Social Security Act, or 

9 ‘‘(iv) has a disability certification filed 

10 with the Secretary for such taxable year, 

11 and 

12 ‘‘(B) the spouse or any dependent of the 

13 taxpayer if such spouse or dependent— 

14 ‘‘(i) meets the requirements of clause 

15 (i), (ii), (iii), or (iv) of subparagraph (A), 

16 and 

17 ‘‘(ii) has the same principal place of 

18 abode as the taxpayer. 

19 ‘‘(2) DISABILITY CERTIFICATION.— 

20 ‘‘(A) IN GENERAL.—The term ‘disability 

21 certification’ means, with respect to an indi22 vidual, a certification to the satisfaction of the 

23 Secretary by a physician meeting the criteria of 

24 section 1861(r)(1) of the Social Security Act 

25 that— 


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1 ‘‘(i) certifies that the individual has a 

2 medically determinable physical or mental 

3 impairment, which results in marked and 

4 severe functional limitations, and which 

5 can be expected to result in death or which 

6 has lasted or can be expected to last for a 

7 continuous period of not less than 12 

8 months, or is blind (within the meaning of 

9 section 1614(a)(2) of the Social Security 

10 Act), and 

11 ‘‘(ii) includes a copy of the individ12 ual’s diagnosis relating to the individual’s 

13 relevant impairment or impairments, 

14 signed by such physician. 

15 ‘‘(B) RESTRICTION ON USE OF CERTIFI16 CATION.—No inference may be drawn from a 

17 disability certification for purposes of estab18 lishing eligibility for benefits under title II, 

19 XVI, or XIX of the Social Security Act. 

20 ‘‘(d) QUALIFIED HOME ACCESSIBILITY IMPROVE21 MENT EXPENDITURES.—For purposes of this section— 

22 ‘‘(1) IN GENERAL.—The term ‘qualified home 

23 accessibility improvement expenditures’ means rea24 sonable amounts paid or incurred by the taxpayer to 

25 make qualified improvements to the taxpayer’s prinVerDate Sep 11 2014 03:20 Feb 24, 2024 Jkt 049200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\H7393.IH H7393

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1 cipal place of abode for the purpose of making such 

2 place of abode more accessible to the individual with 

3 the blindness or disability referred to in subsection 

4 (c). 

5 ‘‘(2) QUALIFIED IMPROVEMENTS.—The term 

6 ‘qualified improvements’ means— 

7 ‘‘(A) the installation of ramps, 

8 ‘‘(B) the installation of zero-step en9 trances, 

10 ‘‘(C) the widening of doors and hallways, 

11 ‘‘(D) modifications of counters, 

12 ‘‘(E) bathroom accessibility improvements, 

13 ‘‘(F) installation, replacement, or modifica14 tion of appliances to make them more accessible 

15 to individuals with a vision impairment, and 

16 ‘‘(G) such other improvements as are spec17 ified by the Secretary after consultation with 

18 the Secretary of Health and Human Services. 

19 ‘‘(e) SPECIAL RULES.— 

20 ‘‘(1) INFLATION ADJUSTMENT.—In the case of 

21 any taxable year beginning in a calendar year after 

22 2023, each of the dollar amounts in subsections 

23 (b)(1)(A), (b)(2)(B), and (b)(2)(C) shall be in24 creased by an amount equal to— 

25 ‘‘(A) such dollar amount, multiplied by 


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1 ‘‘(B) the cost-of-living adjustment deter2 mined under section 1(f)(3) for the calendar 

3 year in which the taxable year begins, deter4 mined by substituting ‘calendar year 2022’ for 

5 ‘calendar year 2016’ in subparagraph (A)(ii) 

6 thereof. 

7 Any increase determined under the preceding sen8 tence which is not a multiple of $50 shall be round9 ed to the nearest multiple of $50. 

10 ‘‘(2) SUBSTANTIATION.—No credit shall be al11 lowed under this section unless the taxpayer provides 

12 (at such time and in such manner as the Secretary 

13 may provide) such substantiation of the taxpayer’s 

14 eligibility for the credit allowed under this section 

15 (and the amount thereof) as the Secretary may re16 quire. 

17 ‘‘(3) DENIAL OF DOUBLE BENEFIT.—To the ex18 tent that an expenditure is used for this credit in a 

19 given year, it cannot be used or applied towards an20 other tax benefit in the same taxable year by the 

21 same taxpayer. 

22 ‘‘(4) MARRIED INDIVIDUALS FILING SEPARATE

23 RETURNS.—In the case of any married individual 

24 who does not file a joint return for the taxable year, 


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1 no credit shall be allowed under this section for such 

2 taxable year.’’. 

3 (b) CONFORMING AMENDMENTS.— 

4 (1) Section 6211(b)(4)(A) of the Internal Rev5 enue Code of 1986 is amended by inserting ‘‘36C,’’ 

6 after ‘‘36B,’’. 

7 (2) Paragraph (2) of section 1324(b) of title 

8 31, United States Code, is amended by inserting 

9 ‘‘36C,’’ after ‘‘36B,’’. 

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

11 IV of subchapter A of chapter 1 of the Internal Rev12 enue Code of 1986 is amended by inserting after the 

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

‘‘Sec. 36C. Credit for certain home accessibility improvements.’’. 

14 (c) ISSUANCE OF GUIDANCE BY SECRETARY OF THE

15 TREASURY.—Not later than 180 days after the date of 

16 the enactment of this Act, the Secretary of the Treasury 

17 (or the Secretary’s delegate) shall issue regulations or 

18 other guidance under subsection (d)(2)(E) of section 36C 

19 of the Internal Revenue Code of 1986 (as added by this 

20 section), which the Secretary of the Treasury (or the Sec21 retary’s delegate) shall ensure is publicly available on the 

22 internet, specifying the list of additional improvements 

23 with respect to which credit is allowable under such sec24 tion. The Secretary shall biannually revise such list of ad25 ditional improvements. 


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1 (d) ACCESSABILITY OF CREDIT.—The Commissioner 

2 of Internal Revenue shall make the credit allowed under 

3 section 36C of the Internal Revenue Code of 1986 (as 

4 added by this section) as accessible as possible to the pub5 lic. 

6 (e) OUTREACH.—The Commissioner of Internal Rev7 enue shall conduct an outreach strategy to the public with 

8 respect to the credit allowed under section 36C of the In9 ternal Revenue Code of 1986 (as added by this section). 

10 (f) DATA SHARING BY THE COMMISSIONER OF SO11 CIAL SECURITY AND SECRETARY OF VETERANS AF12 FAIRS.—The Commissioner of Social Security and the 

13 Secretary of Veterans Affairs shall each provide the Sec14 retary of the Treasury (or the Secretary’s delegate) such 

15 information and assistance as the Secretary of the Treas16 ury (or the Secretary’s delegate) may require for purposes 

17 of administering section 36C of the Internal Revenue Code 

18 of 1986 (as added by this section). 

19 (g) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to taxable years beginning after 

21 December 31, 2025. 

Æ 


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