I 
118TH CONGRESS 
2D SESSION 
H. R. 7393 
To amend the Internal Revenue Code of 1986 to provide a refundable credit 
for certain home accessibility improvements. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 15, 2024 
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 of the taxpayer. 
‘‘(b) LIMITATIONS.— 
‘‘(1) DOLLAR
LIMITATION.—The aggregate 
amount of qualified home accessibility improvement 
expenditures taken into account under subsection (a) 
by any taxpayer for any taxable year shall not ex-
ceed the excess (if any) of— 
‘‘(A) $15,000, over 
‘‘(B) the aggregate amount of such ex-
penditures so taken into account for all prior 
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 with regard to para-
graph (1)) as— 
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‘‘(i) the amount (if any) by which the 
taxpayer’s modified adjusted gross income 
exceeds the applicable threshold amount, 
bears to 
‘‘(ii) the applicable phaseout range. 
‘‘(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
RANGE.— 
For purposes of this paragraph, the term ‘ap-
plicable phaseout range’ 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. 
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‘‘(D) MODIFIED
ADJUSTED
GROSS
IN-
COME.—For purposes of this paragraph, the 
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 any taxpayer for any 
taxable year— 
‘‘(A) such taxpayer if such taxpayer (either 
spouse in the case of a joint return)— 
‘‘(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 (as of the close of such tax-
able year) attained age 65 and is entitled 
(at any time during such taxable year) 
to— 
‘‘(I) pension benefits under title 
38, United States Code, or 
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‘‘(II) benefits under title XVI of 
the Social Security Act, 
‘‘(iii) has (as of the close of such tax-
able year) attained the retirement age (as 
defined in section 216(l) of the Social Se-
curity Act) and is entitled (at any time 
during such taxable year) to benefits under 
title II of the Social Security Act, or 
‘‘(iv) has a disability certification filed 
with the Secretary for such taxable year, 
and 
‘‘(B) the spouse or any dependent of the 
taxpayer if such spouse or dependent— 
‘‘(i) meets the requirements of clause 
(i), (ii), (iii), or (iv) of subparagraph (A), 
and 
‘‘(ii) has the same principal place of 
abode as the taxpayer. 
‘‘(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— 
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‘‘(i) certifies that the individual has a 
medically determinable physical or mental 
impairment, which results in marked and 
severe functional 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 is blind (within the meaning 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. 
‘‘(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-
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cipal place of abode for the purpose of making such 
place of abode more accessible to the individual with 
the blindness or disability referred to in subsection 
(c). 
‘‘(2) QUALIFIED
IMPROVEMENTS.—The term 
‘qualified improvements’ means— 
‘‘(A) the installation of ramps, 
‘‘(B) the installation of zero-step en-
trances, 
‘‘(C) the widening of doors and hallways, 
‘‘(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 
‘‘(G) such other improvements as are spec-
ified by the Secretary after consultation with 
the Secretary of Health and Human Services. 
‘‘(e) SPECIAL RULES.— 
‘‘(1) INFLATION ADJUSTMENT.—In the case of 
any taxable year beginning in a calendar year after 
2023, each of the dollar amounts in subsections 
(b)(1)(A), (b)(2)(B), and (b)(2)(C) shall be in-
creased 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 2022’ 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) ACCESSABILITY 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, 2025. 
Æ 
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