I 

117TH CONGRESS 

1ST SESSION H. R. 2305 

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

credit to seniors who install modifications on their residences that would 

enable them to age in place, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 1, 2021 

Mr. CRIST (for himself, Mr. DELGADO, and Mrs. LAWRENCE) 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 tax credit to seniors who install modifications on their residences that would enable them to age 

in place, and for other purposes. 

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 ‘‘Senior Accessible 

5 Housing Act’’. 

6 SEC. 2. HOME MODIFICATION CREDIT FOR SENIORS. 

7 (a) IN GENERAL.—Subpart C of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 (relating to refundable credits) is amended by insert2 ing after section 36B the following: 

3 ‘‘SEC. 36C. HOME MODIFICATION CREDIT FOR SENIORS. 

4 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of a 

5 qualified individual, there shall be allowed as a credit 

6 against the tax imposed by this subtitle for the taxable 

7 year an amount equal to the aggregate qualified expendi8 tures made by the taxpayer with respect to a qualified resi9 dence during such year. 

10 ‘‘(b) LIMITATIONS.— 

11 ‘‘(1) LIMITATION BASED ON ADJUSTED GROSS

12 INCOME.— 

13 ‘‘(A) IN GENERAL.—The amount of the 

14 credit allowable under subsection (a) shall be 

15 reduced (but not below zero) by $1 for each $2 

16 (or fraction thereof) by which the taxpayer’s 

17 modified adjusted gross income exceeds the 

18 threshold amount. 

19 ‘‘(B) THRESHOLD AMOUNT.—For purposes 

20 of subparagraph (A), the term ‘threshold 

21 amount’ means— 

22 ‘‘(i) $150,000 in the case of a joint 

23 return, and 

24 ‘‘(ii) $100,000 in any other case. 


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

3 term ‘modified adjusted gross income’ means 

4 adjusted gross income— 

5 ‘‘(i) increased by any amount excluded 

6 from gross income under section 911, 931, 

7 or 933, and 

8 ‘‘(ii) reduced by any amount of social 

9 security benefits (as defined in section 

10 86(d)) which is included in gross income 

11 under section 86 for the taxable year. 

12 ‘‘(D) MARITAL STATUS.—For purposes of 

13 this paragraph, marital status shall be deter14 mined under section 7703. 

15 ‘‘(2) LIFETIME CREDIT LIMITATION.—The 

16 amount allowed as a credit under subsection (a) (de17 termined after the application of paragraph (1)) 

18 with respect to the taxpayer for any taxable year 

19 shall not exceed the excess (if any) of— 

20 ‘‘(A) $30,000, over 

21 ‘‘(B) the aggregate amount allowed as a 

22 credit under subsection (a) to such taxpayer for 

23 all prior taxable years. 

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


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1 ‘‘(1) QUALIFIED INDIVIDUAL.—The term ‘quali2 fied individual’ means an individual who has at3 tained 60 years of age. 

4 ‘‘(2) QUALIFIED EXPENDITURE.—The term 

5 ‘qualified expenditure’ means an expenditure for any 

6 of the following modifications installed on a qualified 

7 residence: 

8 ‘‘(A) The installation of entrance and exit 

9 ramps. 

10 ‘‘(B) The widening of doorways. 

11 ‘‘(C) The installation of handrails or grab 

12 bars. 

13 ‘‘(D) The installation of non-slip flooring. 

14 ‘‘(E) A modification that is included in a 

15 list established and maintained in accordance 

16 with subsection (d)(2). 

17 ‘‘(3) QUALIFIED RESIDENCE.—The term ‘quali18 fied residence’ has the meaning given that term in 

19 section 163(h)(4)(A). 

20 ‘‘(d) SPECIAL RULES.— 

21 ‘‘(1) LABOR COSTS.—Expenditures for labor 

22 costs properly allocable to the onsite preparation, as23 sembly, or original installation of a modification de24 scribed under subsection (c)(2) and for piping or 

25 wiring to interconnect such modification to the 


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1 dwelling unit shall be taken into account for pur2 poses of this section. 

3 ‘‘(2) LIST OF MODIFICATIONS.—The Secretary, 

4 in consultation with the Secretary of Health and 

5 Human Services and after receiving the input of 

6 members of the public (including seniors groups, 

7 health organizations, and social services organiza8 tions), shall establish and maintain a list of any 

9 modification that, if installed on a residence of a 

10 qualified individual, would enhance the ability of 

11 such individual to remain living safely, independ12 ently, and comfortably in such residence. 

13 ‘‘(3) WHEN EXPENDITURE MADE.— 

14 ‘‘(A) IN GENERAL.—Except as provided in 

15 subparagraph (B), a qualified expenditure shall 

16 be treated as made when the original installa17 tion of the modification is completed. 

18 ‘‘(B) EXPENDITURES AS PART OF BUILD19 ING CONSTRUCTION.—In the case of a qualified 

20 expenditure in connection with the construction 

21 or reconstruction of a structure, such expendi22 ture shall be treated as made when the original 

23 use of the constructed or reconstructed struc24 ture by the taxpayer begins. 


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1 ‘‘(e) BASIS ADJUSTMENTS.—For purposes of this 

2 subtitle, if a credit is allowed under this section for any 

3 expenditure with respect to any property, the increase in 

4 the basis of such property which would (but for this sub5 section) result from such expenditure shall be reduced by 

6 the amount of the credit so allowed. 

7 ‘‘(f) CREDIT MAY BE ASSIGNED.— 

8 ‘‘(1) IN GENERAL.—If the taxpayer elects the 

9 application of this subsection for any taxable year, 

10 any portion of the credit determined under this sec11 tion (after the application of subsection (b)) for such 

12 year which would (but for this subsection) be allow13 able to the taxpayer may be assigned to any person 

14 who is an eligible designee. The person so designated 

15 shall be allowed the amount of the credit so assigned 

16 and shall be treated as the taxpayer with respect to 

17 such credit for purposes of this title (other than this 

18 paragraph), except that such credit shall be treated 

19 as a credit listed in section 38(b) for such taxable 

20 year (and not allowed under subsection (a)). 

21 ‘‘(2) ELIGIBLE DESIGNEE.—For purposes of 

22 paragraph (1), the term ‘eligible designee’ means 

23 any person who— 

24 ‘‘(A) with respect to the qualified resi25 dence, makes any modification described in subVerDate Sep 11 2014 01:43 May 26, 2021 Jkt 019200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\H2305.IH H2305

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1 section (c)(2) with respect to which the credit 

2 allowable under subsection (a) is attributable, 

3 ‘‘(B) is licensed by the local governmental 

4 jurisdiction in which the qualified residence is 

5 located to make the modification or installation, 

6 and 

7 ‘‘(C) is credentialed in aging home modi8 fication by an entity approved by the Secretary 

9 of Health and Human Services pursuant to sec10 tion 2(b) of the Senior Accessible Housing Act. 

11 ‘‘(3) ELECTION REQUIREMENTS.—Any election 

12 under paragraph (1) shall include such information 

13 and shall be made at such time, and in such form 

14 and manner, as the Secretary shall by regulation 

15 prescribe.’’. 

16 (b) CERTIFICATION REQUIREMENTS.—For purposes 

17 of section 36C(f)(2)(C) of the Internal Revenue Code of 

18 1986, the Secretary of Health and Human Services may 

19 approve a third-part entity to certify persons qualified in 

20 the area of accessible home modifications and independent 

21 living. In determining whether to approve a person, the 

22 Secretary shall ensure that certifications cover home modi23 fication solutions for aging at home, local and State build24 ing regulations, construction standards, and appropriate25 ness of modifications. 


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1 (c) CONFORMING AMENDMENTS.— 

2 (1) Section 38(b) of such Code is amended by 

3 striking ‘‘plus’’ at the end of paragraph (32), by 

4 striking the period at the end of paragraph (33) and 

5 inserting ‘‘, plus’’, and by adding at the end the fol6 lowing new paragraph: 

7 ‘‘(34) the portion of the home modification 

8 credit for seniors assigned to the taxpayer under sec9 tion 36C(f).’’. 

10 (2) Section 1016(a) of such Code is amended 

11 by striking ‘‘and’’ at the end of paragraph (37), by 

12 striking the period at the end of paragraph (38) and 

13 inserting ‘‘; and’’, and by inserting after paragraph 

14 (38) the following: 

15 ‘‘(39) to the extent provided in section 36C(e), 

16 in the case of amounts with respect to which a credit 

17 has been allowed under section 36E.’’. 

18 (3) Paragraph (2) of section 1324(b) of title 

19 31, United States Code, is amended by inserting 

20 ‘‘36C,’’ after ‘‘36B,’’. 

21 (d) CLERICAL AMENDMENT.—The table of sections 

22 for subpart C of part IV of subchapter A of chapter 1 

23 of the Internal Revenue Code of 1986 is amended by in24 serting after the item relating to section 36B the following 

25 new item: 

‘‘Sec. 36C. Home modification credit for seniors.’’. 


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1 (e) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2020. 

Æ 


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