I 
114TH CONGRESS 
1ST SESSION H. R. 1882 
To amend the Internal Revenue Code of 1986 to allow a credit against 
income tax for the purchase of hearing aids. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 16, 2015 
Mr. NUNES (for himself, Mr. THOMPSON of California, Mr. MCKINLEY, Mr. 
KELLY of Pennsylvania, Mr. DOLD, Mr. COSTELLO of Pennsylvania, Mr. 
DEFAZIO, Mr. LYNCH, Mr. YARMUTH, Mr. LARSON of Connecticut, Mr. 
RYAN of Ohio, Mr. VALADAO, Ms. NORTON, Mr. MCGOVERN, Mr. 
PETERS, Ms. MCCOLLUM, Mr. VAN HOLLEN, Ms. TITUS, Mr. OLSON, 
Mrs. ELLMERS of North Carolina, Mr. WITTMAN, Mr. HUFFMAN, Mr. 
JOHNSON of Georgia, Mr. LOEBSACK, Mr. PAULSEN, Mr. AMODEI, Mr. 
KING of New York, Mr. LANCE, Mr. HARDY, Mr. SMITH of New Jersey, 
Mr. TAKANO, Ms. ESHOO, Mr. WALZ, Mr. YOUNG of Iowa, Ms. LOF-
GREN, and Mr. KLINE) 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 allow a 
credit against income tax for the purchase of hearing aids. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Hearing Aid Assist-
ance Tax Credit Act 2015’’. 
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SEC. 2. CREDIT FOR HEARING AIDS. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25D the following new 
section: 
‘‘SEC. 25E. CREDIT FOR HEARING AIDS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter an amount equal to the amount 
paid during the taxable year, not compensated by insur-
ance or otherwise, by the taxpayer for the purchase of any 
qualified hearing aid. 
‘‘(b) QUALIFIED HEARING AID.—For purposes of 
this section, the term ‘qualified hearing aid’ means a hear-
ing aid— 
‘‘(1) which is described in sections 874.3300 or 
874.3305 of title 21, Code of Federal Regulations, 
and is authorized under the Federal Food, Drug, 
and Cosmetic Act for commercial distribution, and 
‘‘(2) which is intended for use— 
‘‘(A) by the taxpayer (or the spouse of the 
taxpayer in the case of a joint return), or 
‘‘(B) by an individual with respect to 
whom the taxpayer, for the taxable year, is al-
lowed a deduction under section 151(c) (relat-
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ing to deduction for personal exemptions for de-
pendents). 
‘‘(c) LIMITATIONS.— 
‘‘(1) MAXIMUM AMOUNT.—The amount allowed 
as a credit under subsection (a) shall not exceed 
$500 per qualified hearing aid. 
‘‘(2) LIMITATION BASED ON MODIFIED GROSS 
INCOME.— 
‘‘(A) IN GENERAL.—In the case of a tax-
payer whose modified adjusted gross income ex-
ceeds $200,000 for any taxable year, the 
amount allowed as a credit under subsection (a) 
for such taxable year shall be zero. 
‘‘(B) MODIFIED
ADJUSTED
GROSS
IN-
COME.—For purposes of this paragraph, the 
term ‘modified adjusted gross income’ means 
the adjusted gross income of the taxpayer for 
the taxable year increased by any amount ex-
cluded from gross income under section 911, 
931, or 933. 
‘‘(d) ELECTION ONCE EVERY 5 YEARS.—This sec-
tion shall apply with respect to any individual for any tax-
able year only if there is an election in effect with respect 
to such individual (at such time and in such manner as 
the Secretary may by regulations prescribe) to have this 
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