Title: Access Technology Affordability Act of 2017
Policy area: Taxation

Summary:
Access Technology Affordability Act of 2017
This bill amends the Internal Revenue Code to allow a refundable tax credit equal to the amounts paid for qualified access technology for use by a blind individual who is the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer.
"Qualified access technology" is hardware, software, or other information technology with the primary function of converting or adapting information that is visually represented into forms or formats useable by blind individuals.
The credit is limited to: (1) costs that are not compensated by insurance or otherwise, and (2) an aggregate amount of $2,500 per blind individual in any period comprising three consecutive taxable years. The credit is also subject to limits based on modified adjusted gross income and adjustments for inflation.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 732 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                 S. 732

 To amend the Internal Revenue Code of 1986 to allow a refundable tax 
    credit against income tax for the purchase of qualified access 
                       technology for the blind.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 27, 2017

Mr. Boozman (for himself and Mr. Cardin) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow a refundable tax 
    credit against income tax for the purchase of qualified access 
                       technology for the blind.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Access Technology Affordability Act 
of 2017''.

SEC. 2. CREDIT FOR QUALIFIED ACCESS TECHNOLOGY FOR THE BLIND.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 36B the following new section:

``SEC. 36C. CREDIT FOR QUALIFIED ACCESS TECHNOLOGY FOR THE BLIND.

    ``(a) Allowance of the Credit.--There shall be allowed as a credit 
against the tax imposed by this subtitle an amount equal to amounts 
paid during the taxable year, not compensated for by insurance or 
otherwise, by the taxpayer for qualified access technology for use by a 
qualified blind individual who is the taxpayer, the taxpayer's spouse, 
or any dependent (as defined in section 152) of the taxpayer.
    ``(b) Limitations.--
            ``(1) Per individual.--For purposes of this section, the 
        aggregate amount of the credit per qualified blind individual 
        shall not exceed $2,500 in any period comprising three 
        consecutive taxable years.
            ``(2) Modified adjusted gross income.--The amount of credit 
        allowed under this subsection without regard to this paragraph 
        shall be reduced (but not below zero) by $100 for each $1,000 
        (or fraction thereof) by which the taxpayer's modified adjusted 
        gross income exceeds $75,000 ($150,000 in the case of a joint 
        return).
    ``(c) Definitions.--For purposes of this section--
            ``(1) Qualified blind individual.--The term `qualified 
        blind individual' means a blind individual within the meaning 
        of section 63(f)(4).
            ``(2) Qualified access technology defined.--The term 
        `qualified access technology' means hardware, software, or 
        other information technology the primary function of which is 
        to convert or adapt information that is visually represented 
        into forms or formats useable by blind individuals.
    ``(d) 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.
    ``(e) Inflation Adjustments.--
            ``(1) Dollar limitation on amount of credit.--
                    ``(A) In general.--In the case of a taxable year 
                beginning after 2018, the dollar amount in subsection 
                (b)(1) shall be increased by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `calendar year 2017' 
                        for `calendar year 1992' in subparagraph (B) 
                        thereof.
                    ``(B) Rounding.--If any amount as adjusted under 
                subparagraph (A) is not a multiple of $100, such amount 
                shall be rounded to the next lowest multiple of $100.
            ``(2) Income limits.--
                    ``(A) In general.--In the case of a taxable year 
                beginning after 2018, the $75,000 and $150,000 dollar 
                amounts in subsection (b)(2) shall each be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `calendar year 2017' 
                        for `calendar year 1992' in subparagraph (B) 
                        thereof.
                    ``(B) Rounding.--If any amount as adjusted under 
                subparagraph (A) is not a multiple of $1,000, such 
                amount shall be rounded to the next lowest multiple of 
                $1,000.''.
    (b) Conforming Amendments.--
            (1) Section 6211(b)(4)(A) of such Code is amended by 
        inserting ``36C,'' after ``36B,''.
            (2) Section 1324(b)(2) 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 Revenue Code of 1986 
        is amended by inserting after the item relating to section 36B 
        the following new item:

``Sec. 36C. Credit for qualified access technology for the blind.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2017.
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