I 
108TH CONGRESS 
1ST SESSION H. R. 3103
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 
SEPTEMBER 16, 2003
Mr. RYUN of Kansas (for himself, Mrs. MCCARTHY of New York, Mr. WALSH, 
Mr. PAYNE, and Mr. LYNCH) introduced the following bill; which was re-
ferred 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’’. 
SEC. 2. CREDIT FOR HEARING AIDS FOR SENIORS AND DE-
PENDENTS. 
(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 25B the following new 
section: 
‘‘SEC. 25C 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) MAXIMUM AMOUNT.—The amount allowed as a 
credit under subsection (a) shall not exceed $500 per 
qualified hearing aid. 
‘‘(c) QUALIFIED HEARING AID.—For purposes of 
this section, the term ‘qualified hearing aid’ means a hear-
ing aid—
‘‘(1) which is described in section 874.3300 of 
title 21, Code of Federal Regulations, and is author-
ized under the Federal Food, Drug, and Cosmetic 
Act for commercial distribution, and 
‘‘(2) which is intended for use—
‘‘(A) by the taxpayer, but only if the tax-
payer (or the spouse intending to use the hear-
ing aid, in the case of a joint return) is age 55 
or older, 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-
ing to deduction for personal exemptions for de-
pendents). 
‘‘(d) ELECTION ONCE EVERY 5 YEARS.—This sec-
tion shall apply to any individual for any taxable year only 
if such individual elects (at such time and in such manner 
as the Secretary may by regulations prescribe) to have this 
section apply for such taxable year. An election to have 
this section apply may not be made for any taxable year 
if such election is in effect with respect to such individual 
for any of the 4 taxable years preceding such taxable year. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—No credit shall 
be allowed under subsection (a) for any expense for which 
a deduction or credit is allowed under any other provision 
of this chapter.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25B the following new item:
‘‘Sec. 25C. Credit for hearing aids.’’.
(h) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2002.
Æ
amended by inserting after section 25B the following new 
section: 
‘‘SEC. 25C 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) MAXIMUM AMOUNT.—The amount allowed as a 
credit under subsection (a) shall not exceed $500 per 
qualified hearing aid. 
‘‘(c) QUALIFIED HEARING AID.—For purposes of 
this section, the term ‘qualified hearing aid’ means a hear-
ing aid—
‘‘(1) which is described in section 874.3300 of 
title 21, Code of Federal Regulations, and is author-
ized under the Federal Food, Drug, and Cosmetic 
Act for commercial distribution, and 
‘‘(2) which is intended for use—
‘‘(A) by the taxpayer, but only if the tax-
payer (or the spouse intending to use the hear-
ing aid, in the case of a joint return) is age 55 
or older, 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-
ing to deduction for personal exemptions for de-
pendents). 
‘‘(d) ELECTION ONCE EVERY 5 YEARS.—This sec-
tion shall apply to any individual for any taxable year only 
if such individual elects (at such time and in such manner 
as the Secretary may be regulations prescribe) to have this 
section apply for such taxable year. An election to have 
this section apply may not be made for any taxable year 
if such election is in effect with respect to such individual 
for any of the 4 taxable years preceding such taxable year. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—No credit shall 
be allowed under subsection (a) for any expense for which 
a deduction or credit is allowed under any other provision 
of this chapter.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25B the following new item:
‘‘Sec. 25C. Credit for hearing aids.’’.
(h) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2002.
Æ