[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1918 Introduced in Senate (IS)]
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119th CONGRESS
1st Session
S. 1918
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
May 22, 2025
Mr. Boozman (for himself and Mr. Lujan) 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 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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