I 

114TH CONGRESS 

2D SESSION H. R. 5254 

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 

MAY 16, 2016 

Mr. MURPHY of Florida (for himself, Mr. POLIQUIN, and Mr. CONYERS) 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’’. 

6 SEC. 2. HOME MODIFICATION CREDIT FOR SENIORS. 

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


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1 1986 (relating to nonrefundable personal credits) is 

2 amended by inserting after section 25D the following: 

3 ‘‘SEC. 25E. 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 chapter for the taxable 

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

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

11 as a credit under subsection (a) with respect to the tax12 payer for any taxable year shall not exceed the excess (if 

13 any) of— 

14 ‘‘(1) $30,000, over 

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

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

17 taxable years. 

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

19 ‘‘(1) QUALIFIED INDIVIDUAL.—The term ‘quali20 fied individual’ means an individual who has at21 tained 60 years of age. 

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

23 ‘qualified expenditure’ means an expenditure for any 

24 of the following modifications installed on a qualified 

25 residence: 


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

2 ramps. 

3 ‘‘(B) The widening of doorways. 

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

5 bars. 

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

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

8 list established and maintained in accordance 

9 with subsection (d)(2). 

10 ‘‘(3) QUALIFIED RESIDENCE.—The term ‘quali11 fied residence’ has the meaning given that term in 

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

13 ‘‘(d) SPECIAL RULES.— 

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

15 costs properly allocable to the onsite preparation, as16 sembly, or original installation of a modification de17 scribed under subsection (c)(2) and for piping or 

18 wiring to interconnect such modification to the 

19 dwelling unit shall be taken into account for pur20 poses of this section. 

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

22 in consultation with the Secretary of Health and 

23 Human Services and after receiving the input of 

24 members of the public (including seniors groups, 

25 health organizations, and social services organizaVerDate Sep 11 2014 21:24 May 17, 2016 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H5254.IH H5254

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1 tions), shall establish and maintain a list of any 

2 modification that, if installed on a residence of a 

3 qualified individual, would enhance the ability of 

4 such individual to remain living safely, independ5 ently, and comfortably in such residence. 

6 ‘‘(3) WHEN EXPENDITURE MADE.— 

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

8 subparagraph (B), a qualified expenditure shall 

9 be treated as made when the original installa10 tion of the modification is completed. 

11 ‘‘(B) EXPENDITURES AS PART OF BUILD12 ING CONSTRUCTION.—In the case of a qualified 

13 expenditure in connection with the construction 

14 or reconstruction of a structure, such expendi15 ture shall be treated as made when the original 

16 use of the constructed or reconstructed struc17 ture by the taxpayer begins. 

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

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

20 expenditure with respect to any property, the increase in 

21 the basis of such property which would (but for this sub22 section) result from such expenditure shall be reduced by 

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

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

25 such Code is amended— 


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1 (1) by redesignating paragraphs (35) through 

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

3 and 

4 (2) by inserting after paragraph (34) the fol5 lowing new paragraph: 

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

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

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

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

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

11 of such Code is amended by inserting after the item relat12 ing to section 25D the following new item: 

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

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

14 this section shall apply to taxable years beginning after 

15 December 31, 2016. 

Æ 


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