I 
117TH CONGRESS 
1ST SESSION H. R. 2305 
To amend the Internal Revenue Code of 1986 to provide a refundable tax 
credit to seniors who install modifications on their residences that would 
enable them to age in place, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 1, 2021 
Mr. CRIST (for himself, Mr. DELGADO, and Mrs. LAWRENCE) 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 tax credit to seniors who install modifica-
tions on their residences that would enable them to age 
in place, and for other purposes. 
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 ‘‘Senior Accessible 
Housing Act’’. 
SEC. 2. HOME MODIFICATION CREDIT FOR SENIORS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 (relating to refundable credits) is amended by insert-
ing after section 36B the following: 
‘‘SEC. 36C. HOME MODIFICATION CREDIT FOR SENIORS. 
‘‘(a) ALLOWANCE
OF CREDIT.—In the case of a 
qualified individual, there shall be allowed as a credit 
against the tax imposed by this subtitle for the taxable 
year an amount equal to the aggregate qualified expendi-
tures made by the taxpayer with respect to a qualified resi-
dence during such year. 
‘‘(b) LIMITATIONS.— 
‘‘(1) LIMITATION BASED ON ADJUSTED GROSS 
INCOME.— 
‘‘(A) IN
GENERAL.—The amount of the 
credit allowable under subsection (a) shall be 
reduced (but not below zero) by $1 for each $2 
(or fraction thereof) by which the taxpayer’s 
modified adjusted gross income exceeds the 
threshold amount. 
‘‘(B) THRESHOLD AMOUNT.—For purposes 
of subparagraph (A), the term ‘threshold 
amount’ means— 
‘‘(i) $150,000 in the case of a joint 
return, and 
‘‘(ii) $100,000 in any other case. 
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‘‘(C) MODIFIED
ADJUSTED
GROSS
IN-
COME.—For purposes of this paragraph, the 
term ‘modified adjusted gross income’ means 
adjusted gross income— 
‘‘(i) increased by any amount excluded 
from gross income under section 911, 931, 
or 933, and 
‘‘(ii) reduced by any amount of social 
security benefits (as defined in section 
86(d)) which is included in gross income 
under section 86 for the taxable year. 
‘‘(D) MARITAL STATUS.—For purposes of 
this paragraph, marital status shall be deter-
mined under section 7703. 
‘‘(2) 
LIFETIME
CREDIT
LIMITATION.—The 
amount allowed as a credit under subsection (a) (de-
termined after the application of paragraph (1)) 
with respect to the taxpayer for any taxable year 
shall not exceed the excess (if any) of— 
‘‘(A) $30,000, over 
‘‘(B) the aggregate amount allowed as a 
credit under subsection (a) to such taxpayer for 
all prior taxable years. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
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‘‘(1) QUALIFIED INDIVIDUAL.—The term ‘quali-
fied individual’ means an individual who has at-
tained 60 years of age. 
‘‘(2) QUALIFIED
EXPENDITURE.—The term 
‘qualified expenditure’ means an expenditure for any 
of the following modifications installed on a qualified 
residence: 
‘‘(A) The installation of entrance and exit 
ramps. 
‘‘(B) The widening of doorways. 
‘‘(C) The installation of handrails or grab 
bars. 
‘‘(D) The installation of non-slip flooring. 
‘‘(E) A modification that is included in a 
list established and maintained in accordance 
with subsection (d)(2). 
‘‘(3) QUALIFIED RESIDENCE.—The term ‘quali-
fied residence’ has the meaning given that term in 
section 163(h)(4)(A). 
‘‘(d) SPECIAL RULES.— 
‘‘(1) LABOR
COSTS.—Expenditures for labor 
costs properly allocable to the onsite preparation, as-
sembly, or original installation of a modification de-
scribed under subsection (c)(2) and for piping or 
wiring to interconnect such modification to the 
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dwelling unit shall be taken into account for pur-
poses of this section. 
‘‘(2) LIST OF MODIFICATIONS.—The Secretary, 
in consultation with the Secretary of Health and 
Human Services and after receiving the input of 
members of the public (including seniors groups, 
health organizations, and social services organiza-
tions), shall establish 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 remain living safely, independ-
ently, and comfortably in such residence. 
‘‘(3) WHEN EXPENDITURE MADE.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), a qualified expenditure shall 
be treated as made when the original installa-
tion of the modification is completed. 
‘‘(B) EXPENDITURES AS PART OF BUILD-
ING CONSTRUCTION.—In the case of a qualified 
expenditure in connection with the construction 
or reconstruction of a structure, such expendi-
ture shall be treated as made when the original 
use of the constructed or reconstructed struc-
ture by the taxpayer begins. 
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‘‘(e) BASIS ADJUSTMENTS.—For purposes of this 
subtitle, if a credit is allowed under this section for any 
expenditure with respect to any property, the increase in 
the basis of such property which would (but for this sub-
section) result from such expenditure shall be reduced by 
the amount of the credit so allowed. 
‘‘(f) CREDIT MAY BE ASSIGNED.— 
‘‘(1) IN GENERAL.—If the taxpayer elects the 
application of this subsection for any taxable year, 
any portion of the credit determined under this sec-
tion (after the application of subsection (b)) for such 
year which would (but for this subsection) be allow-
able to the taxpayer may be assigned to any person 
who is an eligible designee. The person so designated 
shall be allowed the amount of the credit so assigned 
and shall be treated as the taxpayer with respect to 
such credit for purposes of this title (other than this 
paragraph), except that such credit shall be treated 
as a credit listed in section 38(b) for such taxable 
year (and not allowed under subsection (a)). 
‘‘(2) ELIGIBLE
DESIGNEE.—For purposes of 
paragraph (1), the term ‘eligible designee’ means 
any person who— 
‘‘(A) with respect to the qualified resi-
dence, makes any modification described in sub-
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section (c)(2) with respect to which the credit 
allowable under subsection (a) is attributable, 
‘‘(B) is licensed by the local governmental 
jurisdiction in which the qualified residence is 
located to make the modification or installation, 
and 
‘‘(C) is credentialed in aging home modi-
fication by an entity approved by the Secretary 
of Health and Human Services pursuant to sec-
tion 2(b) of the Senior Accessible Housing Act. 
‘‘(3) ELECTION REQUIREMENTS.—Any election 
under paragraph (1) shall include such information 
and shall be made at such time, and in such form 
and manner, as the Secretary shall by regulation 
prescribe.’’. 
(b) CERTIFICATION REQUIREMENTS.—For purposes 
of section 36C(f)(2)(C) of the Internal Revenue Code of 
1986, the Secretary of Health and Human Services may 
approve a third-part entity to certify persons qualified in 
the area of accessible home modifications and independent 
living. In determining whether to approve a person, the 
Secretary shall ensure that certifications cover home modi-
fication solutions for aging at home, local and State build-
ing regulations, construction standards, and appropriate-
ness of modifications. 
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(c) CONFORMING AMENDMENTS.— 
(1) Section 38(b) of such Code is amended by 
striking ‘‘plus’’ at the end of paragraph (32), by 
striking the period at the end of paragraph (33) and 
inserting ‘‘, plus’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(34) the portion of the home modification 
credit for seniors assigned to the taxpayer under sec-
tion 36C(f).’’. 
(2) Section 1016(a) of such Code is amended 
by striking ‘‘and’’ at the end of paragraph (37), by 
striking the period at the end of paragraph (38) and 
inserting ‘‘; and’’, and by inserting after paragraph 
(38) the following: 
‘‘(39) to the extent provided in section 36C(e), 
in the case of amounts with respect to which a credit 
has been allowed under section 36E.’’. 
(3) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(d) CLERICAL AMENDMENT.—The table of sections 
for subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 36B the following 
new item: 
‘‘Sec. 36C. Home modification credit for seniors.’’. 
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(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2020. 
Æ 
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