I 

115TH CONGRESS 

1ST SESSION H. R. 1780 

To amend the Internal Revenue Code of 1986 to provide a 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 

MARCH 29, 2017 

Mr. CRIST (for himself, Mr. POLIQUIN, Ms. SINEMA, Mr. DONOVAN, Mr. 

GARAMENDI, Ms. MOORE, Ms. NORTON, Ms. MICHELLE LUJAN GRISHAM

of New Mexico, Mr. CONYERS, Mr. BUTTERFIELD, and Mr. GRIJALVA) 

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 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’’. 


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1 SEC. 2. HOME MODIFICATION CREDIT FOR SENIORS. 

2 (a) IN GENERAL.—Subpart A of part IV of sub3 chapter A of chapter 1 of the Internal Revenue Code of 

4 1986 (relating to nonrefundable personal credits) is 

5 amended by inserting after section 25D the following: 

6 ‘‘SEC. 25E. HOME MODIFICATION CREDIT FOR SENIORS. 

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

8 qualified individual, there shall be allowed as a credit 

9 against the tax imposed by this chapter for the taxable 

10 year an amount equal to the sum of all qualified expendi11 tures made by the taxpayer with respect to a qualified resi12 dence during such year. 

13 ‘‘(b) LIFETIME LIMITATION.—The amount allowed 

14 as a credit under subsection (a) with respect to the tax15 payer for any taxable year shall not exceed the excess (if 

16 any) of— 

17 ‘‘(1) $30,000, over 

18 ‘‘(2) the aggregate amount allowed as a credit 

19 under subsection (a) to such taxpayer for all prior 

20 taxable years. 

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

22 ‘‘(1) QUALIFIED INDIVIDUAL.—The term ‘quali23 fied individual’ means an individual who has at24 tained 60 years of age. 

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

26 ‘qualified expenditure’ means an expenditure for any 


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1 of the following modifications installed on a qualified 

2 residence: 

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

4 ramps. 

5 ‘‘(B) The widening of doorways. 

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

7 bars. 

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

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

10 list established and maintained in accordance 

11 with subsection (d)(2). 

12 ‘‘(3) QUALIFIED RESIDENCE.—The term ‘quali13 fied residence’ has the meaning given that term in 

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

15 ‘‘(d) SPECIAL RULES.— 

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

17 costs properly allocable to the onsite preparation, as18 sembly, or original installation of a modification de19 scribed under subsection (c)(2) and for piping or 

20 wiring to interconnect such modification to the 

21 dwelling unit shall be taken into account for pur22 poses of this section. 

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

24 in consultation with the Secretary of Health and 

25 Human Services and after receiving the input of 


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1 members of the public (including seniors groups, 

2 health organizations, and social services organiza3 tions), shall establish and maintain a list of any 

4 modification that, if installed on a residence of a 

5 qualified individual, would enhance the ability of 

6 such individual to remain living safely, independ7 ently, and comfortably in such residence. 

8 ‘‘(3) WHEN EXPENDITURE MADE.— 

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

10 subparagraph (B), a qualified expenditure shall 

11 be treated as made when the original installa12 tion of the modification is completed. 

13 ‘‘(B) EXPENDITURES AS PART OF BUILD14 ING CONSTRUCTION.—In the case of a qualified 

15 expenditure in connection with the construction 

16 or reconstruction of a structure, such expendi17 ture shall be treated as made when the original 

18 use of the constructed or reconstructed struc19 ture by the taxpayer begins. 

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

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

22 expenditure with respect to any property, the increase in 

23 the basis of such property which would (but for this sub24 section) result from such expenditure shall be reduced by 

25 the amount of the credit so allowed.’’. 


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1 (b) CONFORMING AMENDMENT.—Section 1016(a) of 

2 such Code is amended— 

3 (1) by redesignating paragraphs (35) through 

4 (37) as paragraphs (36) through (38), respectively; 

5 and 

6 (2) by inserting after paragraph (34) the fol7 lowing new paragraph: 

8 ‘‘(35) to the extent provided in section 25E(e), 

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

10 has been allowed under section 25E,’’. 

11 (c) CLERICAL AMENDMENT.—The table of sections 

12 for subpart A of part IV of subchapter A of chapter 1 

13 of such Code is amended by inserting after the item relat14 ing to section 25D the following new item: 

‘‘Sec. 25E. Home Modification Credit for Seniors.’’. 

15 (d) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to taxable years beginning after 

17 December 31, 2017. 

Æ 


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