Bill Summary
The "Access Technology Affordability Act of 2025" seeks to amend the Internal Revenue Code to provide a refundable tax credit for individuals purchasing qualified access technology for the blind. This legislation allows taxpayers to claim a credit for expenses incurred for technology that helps visually impaired individuals access information.
Key provisions include:
1. **Credit Amount**: Taxpayers can claim a credit equal to their qualified expenses, up to a maximum of $2,000 over any three consecutive tax years.
2. **Qualified Individuals**: The credit is available for technology used by the taxpayer, their spouse, or dependents who are classified as blind according to federal definitions.
3. **Definition of Technology**: "Qualified access technology" encompasses hardware and software specifically designed to convert or adapt visual information into formats usable by blind individuals.
4. **Inflation Adjustment**: Beginning in 2026, the credit limit will be adjusted annually for inflation to maintain its value over time.
5. **Termination Date**: The provisions of this act will apply only to expenses incurred through December 31, 2030.
The bill aims to enhance accessibility for blind individuals by making necessary technology more financially accessible through tax relief.
Possible Impacts
The "Access Technology Affordability Act of 2025" could affect people in several significant ways:
1. **Increased Accessibility for Blind Individuals**: By providing a refundable tax credit for the purchase of qualified access technology, the legislation enables blind individuals to acquire essential tools that convert visual information into accessible formats. This could greatly enhance their ability to engage in daily activities, pursue education, secure employment, and participate fully in society.
2. **Financial Relief for Families**: The refundable tax credit allows taxpayers, including those who are blind, their spouses, or dependents, to receive financial support for necessary technology expenses. This financial relief can alleviate the burden of costs associated with purchasing specialized equipment, making it more feasible for families to invest in technologies that improve quality of life.
3. **Encouragement of Technological Innovation**: By defining and creating a tax credit for "qualified access technology," the legislation may stimulate the development and availability of new products and services tailored to meet the needs of blind individuals. This could lead to advancements in technology that improve accessibility and foster greater inclusion in various sectors, including education, employment, and entertainment.
Overall, the act aims to promote equality and enhance the independence of blind individuals, while also encouraging the growth of assistive technologies.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1529 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 1529
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 HOUSE OF REPRESENTATIVES
February 24, 2025
Mr. Kelly of Pennsylvania (for himself and Mr. Thompson of California)
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 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 2025''.
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 Credit.--There shall be allowed as a credit
against the tax imposed by this subtitle an amount equal to amounts
paid or incurred 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) Limitation.--The aggregate amount of the credit allowed under
subsection (a) with respect to any qualified blind individual shall not
exceed $2,000 in any 3-consecutive-taxable-year period.
``(c) Definitions.--For purposes of this section--
``(1) Qualified blind individual.--The term `qualified
blind individual' means an individual who is blind 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 which 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 Adjustment.--
``(1) In general.--In the case of a taxable year beginning
after 2026, the $2,000 amount in subsection (b) shall be
increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) 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 2025' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
``(2) Rounding.--If the amount as adjusted under
subparagraph (A) is not a multiple of $100, such amount shall
be rounded to the next lowest multiple of $100.
``(f) Termination.--This section shall not apply with respect to
amounts paid or incurred in taxable years beginning after December 31,
2030.''.
(b) Conforming Amendments.--
(1) Section 6211(b)(4)(A) of the Internal Revenue Code of
1986 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, 2025.
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