I 
119TH CONGRESS 
1ST SESSION H. R. 2749 
To amend the Internal Revenue Code of 1986 to provide a refundable credit 
for certain home accessibility improvements. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 8, 2025 
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 im-
provements. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. REFUNDABLE TAX CREDIT FOR CERTAIN HOME 
ACCESSIBILITY IMPROVEMENTS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
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‘‘SEC. 36C. CREDIT FOR CERTAIN HOME ACCESSIBILITY IM-
PROVEMENTS. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this subtitle for any taxable year an amount equal to 
35 percent of the qualified home accessibility improvement 
expenditures paid or incurred during such taxable year 
with respect to a qualified individual. 
‘‘(b) LIMITATIONS.— 
‘‘(1) DOLLAR
LIMITATIONS.—The aggregate 
amount of qualified home accessibility improvement 
expenditures taken into account under subsection (a) 
shall not exceed— 
‘‘(A) $10,000 for any taxable year, and 
‘‘(B) $30,000 for all taxable years. 
‘‘(2) INCOME LIMITATION.— 
‘‘(A) IN GENERAL.—The amount allowable 
as a credit under subsection (a) for any taxable 
year shall be reduced (but not below zero) by an 
amount which bears the same ratio to the 
amount so allowable (determined without re-
gard to this paragraph but after the application 
of paragraph (1)) as— 
‘‘(i) the amount (if any) by which the 
taxpayer’s modified adjusted gross income 
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exceeds the applicable threshold amount, 
bears to 
‘‘(ii) the applicable phaseout amount. 
‘‘(B) APPLICABLE THRESHOLD AMOUNT.— 
For purposes of this paragraph, the term ‘ap-
plicable threshold amount’ means, with respect 
to any taxpayer— 
‘‘(i) $400,000, in the case of a joint 
return or surviving spouse (as defined in 
section 2), 
‘‘(ii) $200,000, in the case of a head 
of household, and 
‘‘(iii) $200,000, in any other case. 
‘‘(C) APPLICABLE PHASEOUT AMOUNT.— 
For purposes of this paragraph, the term ‘ap-
plicable phaseout amount’ means, with respect 
to any taxpayer— 
‘‘(i) $100,000, in the case of a joint 
return or surviving spouse (as defined in 
section 2), 
‘‘(ii) $75,000, in the case of a head of 
household, and 
‘‘(iii) $50,000, in any other case. 
‘‘(D) MODIFIED
ADJUSTED
GROSS
IN-
COME.—For purposes of this paragraph, the 
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term ‘modified adjusted gross income’ means 
adjusted gross income determined without re-
gard to sections 911, 931, and 933. 
‘‘(c) QUALIFIED INDIVIDUAL.—For purposes of this 
section— 
‘‘(1) IN GENERAL.—The term ‘qualified indi-
vidual’ means, with respect to an individual for any 
taxable year— 
‘‘(A) such individual if such individual— 
‘‘(i) is, at any time during such tax-
able year, entitled, based on blindness or 
disability, to— 
‘‘(I) pension benefits under title 
38, United States Code, or 
‘‘(II) benefits under title II or 
XVI of the Social Security Act, 
‘‘(ii) has a disability certification filed 
with the Secretary for such taxable year, 
or 
‘‘(iii) has (as of the close of such tax-
able year) attained age 60, and 
‘‘(B) the spouse or any dependent of such 
individual if such spouse or dependent— 
‘‘(i) meets the requirements of clause 
(i), (ii), or (iii) of subparagraph (A), and 
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‘‘(ii) has the same principal place of 
abode as such individual. 
‘‘(2) DISABILITY CERTIFICATION.— 
‘‘(A) IN
GENERAL.—The term ‘disability 
certification’ means, with respect to an indi-
vidual, a certification to the satisfaction of the 
Secretary by a physician meeting the criteria of 
section 1861(r)(1) of the Social Security Act 
that— 
‘‘(i) certifies that the individual— 
‘‘(I) has a medically determinable 
physical or mental impairment, which 
results in marked and severe func-
tional limitations, and which can be 
expected to result in death or which 
has lasted or can be expected to last 
for a continuous period of not less 
than 12 months, or 
‘‘(II) is blind (within the mean-
ing of section 1614(a)(2) of the Social 
Security Act), and 
‘‘(ii) includes a copy of the individ-
ual’s diagnosis relating to the individual’s 
relevant 
impairment 
or 
impairments, 
signed by such physician. 
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‘‘(B) RESTRICTION ON USE OF CERTIFI-
CATION.—No inference may be drawn from a 
disability certification for purposes of estab-
lishing eligibility for benefits under title II, 
XVI, or XIX of the Social Security Act. 
‘‘(d) QUALIFIED HOME ACCESSIBILITY IMPROVE-
MENT EXPENDITURES.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified home 
accessibility improvement expenditures’ means rea-
sonable amounts paid or incurred by the taxpayer to 
make qualified improvements to the taxpayer’s prin-
cipal place of abode for the purpose of making such 
place of abode more accessible to a qualified indi-
vidual with respect to the taxpayer. 
‘‘(2) QUALIFIED
IMPROVEMENTS.—The term 
‘qualified improvements’ means— 
‘‘(A) the installation of entrance and exit 
ramps to create a no-step entry, or modification 
of areas in front of entry and exit doorways in-
cluding grading of the ground to provide access 
to the residence, 
‘‘(B) the installation of handrails or grab 
bars, including in bathrooms, and other modi-
fications to bathrooms including curbless-entry 
showers and roll-under sinks, 
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‘‘(C) the widening of exterior or interior 
doorways or hallways, modification of stairways, 
or modification of hardware on doors, 
‘‘(D) modifications of counters, 
‘‘(E) bathroom accessibility improvements, 
‘‘(F) installation, replacement, or modifica-
tion of appliances to make them more accessible 
to individuals with a vision impairment, and in-
stallation of other assistive technologies, includ-
ing remote health monitoring, 
‘‘(G) the addition of a bedroom or full 
bathroom on the main floor, 
‘‘(H) the installation of porch lifts or other 
forms of lifts, 
‘‘(I) the modification or installation of 
adaptive fire alarms, smoke detectors, and other 
warning systems, 
‘‘(J) the installation of non-slip flooring or 
creation of level flooring, 
‘‘(K) the installation of bright lighting 
throughout the residence or at the entry and 
exit of the residence, 
‘‘(L) the relocation or modification of laun-
dry facilities, and 
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‘‘(M) any other modification included in a 
list established and maintained in accordance 
with paragraph (3). 
‘‘(3) LIST OF MODIFICATIONS.—The Secretary, 
in consultation with the Secretary of Housing and 
Urban Development, the Assistant Secretary for 
Aging of the Department of Health and Human 
Services, and the Commissioner on Disabilities of 
the Administration for Community Living, Depart-
ment of Health and Human Services, and after re-
ceiving the input of members of the public (including 
seniors groups and home construction, technology, 
health, and social services organizations), shall es-
tablish and maintain a list of any modification that, 
if installed on a residence of a qualified individual, 
would enhance the ability of such individual to re-
main living safely, independently, and comfortably in 
such residence. 
‘‘(e) SPECIAL RULES.— 
‘‘(1) INFLATION ADJUSTMENT.—In the case of 
any taxable year beginning in a calendar year after 
2025, each of the dollar amounts in subsections 
(b)(1), (b)(2)(B), and (b)(2)(C) shall be increased 
by an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
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‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2024’ for 
‘calendar year 2016’ in subparagraph (A)(ii) 
thereof. 
Any increase determined under the preceding sen-
tence which is not a multiple of $50 shall be round-
ed to the nearest multiple of $50. 
‘‘(2) SUBSTANTIATION.—No credit shall be al-
lowed under this section unless the taxpayer provides 
(at such time and in such manner as the Secretary 
may provide) such substantiation of the taxpayer’s 
eligibility for the credit allowed under this section 
(and the amount thereof) as the Secretary may re-
quire. 
‘‘(3) DENIAL OF DOUBLE BENEFIT.—To the ex-
tent that an expenditure is used for this credit in a 
given year, it cannot be used or applied towards an-
other tax benefit in the same taxable year by the 
same taxpayer. 
‘‘(4) MARRIED INDIVIDUALS FILING SEPARATE 
RETURNS.—In the case of any married individual 
who does not file a joint return for the taxable year, 
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no credit shall be allowed under this section for such 
taxable year.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of the Internal Rev-
enue Code of 1986 is amended by inserting ‘‘, 36C’’ 
after ‘‘36B’’. 
(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting ‘‘, 
36C’’ after ‘‘36B’’. 
(3) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by inserting after the 
item relating to section 36B the following new item: 
‘‘Sec. 36C. Credit for certain home accessibility improvements.’’. 
(c) ISSUANCE OF GUIDANCE BY SECRETARY OF THE 
TREASURY.—Not later than 180 days after the date of 
the enactment of this Act, the Secretary of the Treasury 
(or the Secretary’s delegate) shall issue regulations or 
other guidance under subsection (d)(2)(E) of section 36C 
of the Internal Revenue Code of 1986 (as added by this 
section), which the Secretary of the Treasury (or the Sec-
retary’s delegate) shall ensure is publicly available on the 
internet, specifying the list of additional improvements 
with respect to which credit is allowable under such sec-
tion. The Secretary shall biannually revise such list of ad-
ditional improvements. 
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(d) ACCESSIBILITY OF CREDIT.—The Commissioner 
of Internal Revenue shall make the credit allowed under 
section 36C of the Internal Revenue Code of 1986 (as 
added by this section) as accessible as possible to the pub-
lic. 
(e) OUTREACH.—The Commissioner of Internal Rev-
enue shall conduct an outreach strategy to the public with 
respect to the credit allowed under section 36C of the In-
ternal Revenue Code of 1986 (as added by this section). 
(f) DATA SHARING BY THE COMMISSIONER OF SO-
CIAL SECURITY
AND SECRETARY
OF VETERANS AF-
FAIRS.—The Commissioner of Social Security and the 
Secretary of Veterans Affairs shall each provide the Sec-
retary of the Treasury (or the Secretary’s delegate) such 
information and assistance as the Secretary of the Treas-
ury (or the Secretary’s delegate) may require for purposes 
of administering section 36C of the Internal Revenue Code 
of 1986 (as added by this section). 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
(h) GAO STUDY AND REPORT.— 
(1) STUDY.—The Comptroller General of the 
United States, in consultation with the Secretary of 
the Treasury, the Secretary of Housing and Urban 
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Development, the Assistant Secretary for Aging of 
the Department of Health and Human Services, and 
the Commissioner on Disabilities of the Administra-
tion for Community Living, Department of Health 
and Human Services, shall conduct a study which— 
(A) examines the effectiveness of the tax 
credit under section 36C of the Internal Rev-
enue Code of 1986 (as added by this Act) in 
terms of— 
(i) the number of residential units 
served (the number of units where at least 
1 accessible design feature is now present); 
(ii) reductions in emergency depart-
ment visits, hospitalizations, or both for 
qualified individuals; 
(iii) reductions in Medicare expendi-
tures for qualified individuals; 
(iv) improvements in activities of daily 
living for qualified individuals; and 
(v) reduction in symptoms of depres-
sion for qualified individuals; 
(B) provides recommendations for ways to 
modify or enhance the tax credit to further as-
sist qualified individuals who wish to live inde-
pendently and safely in place, including— 
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(i) whether the amount of the tax 
credit and the limitation based on adjusted 
gross income should continue to be auto-
matically adjusted for inflation; 
(ii) whether the tax credit should be 
made available to renters or landlords; and 
(iii) whether the tax credit should be 
made available to builders for construction 
of new accessible units; and 
(C) provides suggestions for alternative 
policies or changes to other existing programs 
that Federal and State governments could im-
plement to— 
(i) increase the number of residential 
units with accessible design features; and 
(ii) assist seniors and individuals with 
disabilities who wish to live independently 
and safely in place. 
For purposes of the preceding sentence, the term 
‘‘qualified individual’’ has the meaning given such 
term by section 36C(c) of the Internal Revenue Code 
of 1986, as added by this Act. 
(2) REPORT.—Not later than 3 years after the 
date of the enactment of this Act, the Comptroller 
General shall— 
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(A) submit a report to the Committees on 
Finance and Health, Education, Labor, and 
Pensions of the Senate and the Committees on 
Ways and Means and Energy and Commerce of 
the House of Representatives presenting the 
conclusions of the study conducted under para-
graph (1) in such a manner as to inform future 
legislative action; and 
(B) make such report publicly available on 
the Internet website of the Government Ac-
countability Office. 
Æ 
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