II 

108TH CONGRESS 

2D SESSION S. 2055

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 

FEBRUARY 9, 2004

Mr. COLEMAN 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.

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 ‘‘Hearing Aid Assist5 ance Tax Credit Act’’. 

6 SEC. 2. CREDIT FOR HEARING AIDS FOR SENIORS AND DE7 PENDENTS. 

8 (a) IN GENERAL.—Subpart A of part IV of sub9 chapter A of chapter 1 of the Internal Revenue Code of 

10 1986 (relating to nonrefundable personal credits) is 
2

•S 2055 IS 

1 amended by inserting after section 25B the following new 

2 section: 

3 ‘‘SEC. 25C CREDIT FOR HEARING AIDS. 

4 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in5 dividual, there shall be allowed as a credit against the tax 

6 imposed by this chapter an amount equal to the amount 

7 paid during the taxable year, not compensated by insur8 ance or otherwise, by the taxpayer for the purchase of any 

9 qualified hearing aid. 

10 ‘‘(b) MAXIMUM AMOUNT.—The amount allowed as a 

11 credit under subsection (a) shall not exceed $500 per 

12 qualified hearing aid. 

13 ‘‘(c) QUALIFIED HEARING AID.—For purposes of 

14 this section, the term ‘qualified hearing aid’ means a hear15 ing aid—

16 ‘‘(1) which is described in section 874.3300 of 

17 title 21, Code of Federal Regulations, and is author18 ized under the Federal Food, Drug, and Cosmetic 

19 Act for commercial distribution, and 

20 ‘‘(2) which is intended for use—

21 ‘‘(A) by the taxpayer, but only if the tax22 payer (or the spouse intending to use the hear23 ing aid, in the case of a joint return) is age 55 

24 or older, or 
3

•S 2055 IS 

1 ‘‘(B) by an individual with respect to 

2 whom the taxpayer, for the taxable year, is al3 lowed a deduction under section 151(c) (relat4 ing to deduction for personal exemptions for de5 pendents). 

6 ‘‘(d) ELECTION ONCE EVERY 5 YEARS.—This sec7 tion shall apply to any individual for any taxable year only 

8 if such individual elects (at such time and in such manner 

9 as the Secretary may by regulations prescribe) to have this 

10 section apply for such taxable year. An election to have 

11 this section apply may not be made for any taxable year 

12 if such election is in effect with respect to such individual 

13 for any of the 4 taxable years preceding such taxable year. 

14 ‘‘(e) DENIAL OF DOUBLE BENEFIT.—No credit shall 

15 be allowed under subsection (a) for any expense for which 

16 a deduction or credit is allowed under any other provision 

17 of this chapter.’’. 

18 (b) CLERICAL AMENDMENT.—The table of sections 

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

20 of such Code is amended by inserting after the item relat21 ing to section 25B the following new item:

‘‘Sec. 25C. Credit for hearing aids.’’.

22 (c) EFFECTIVE DATE.—The amendments made by 

23 this section shall apply to taxable years beginning after 

24 December 31, 2003.

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