Bills · S 1315
IN COMMITTEE· 119TH CONGRESS
Senate BillS 1315Taxation
A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.
INTRO APR 7· LAST ACTION APR 7
READING
10MIN
COSPONSORS
1
READER REACTIONS0 TOTAL
NO VOTES YET · BE THE FIRST
- Introduced only
LEGISLATIVE PROGRESS
STEP 2 / 8Introduced
In Committee
Reported
Passed Senate
Passed House
Conference
To President
Became Law
WHAT THE BILL DOES
AI-writtenVoters should care about this bill because it addresses a growing need for accessible housing as the U.S. population ages and more people live with disabilities. Many individuals wish to "age in place" or live independently in their homes rather than moving to assisted living facilities. However, making necessary modifications like installing ramps or accessible bathrooms can be very expensive, often costing tens of thousands of dollars. This bill would provide financial relief, making these critical home improvements more affordable.
If this bill becomes law, it could help improve the quality of life and safety for many seniors and individuals with disabilities, allowing them greater independence and reducing the burden on caregivers. If it doesn't pass, these significant costs will continue to be a barrier for many, potentially forcing people out of their homes or into less safe living conditions, which can also lead to higher healthcare costs in the long run. It reflects a policy choice about whether the federal government should help ease the financial strain of creating accessible living environments.
KEY PROVISIONS
5AI-extractedPROVISION 01
Creates a refundable tax credit for 35% of qualified home accessibility improvement costs.
This provides significant financial relief for expensive home modifications and ensures even those with little or no tax liability can benefit.
PROVISION 02
Sets annual and lifetime caps for the credit: $10,000 in expenditures per year ($3,500 credit) and $30,000 in expenditures over a lifetime ($10,500 credit).
These limits control the total cost of the program while still allowing for substantial assistance for major modifications.
PROVISION 03
Establishes clear criteria for who qualifies for the credit, including individuals who are disabled, blind, or age 60 and older, and their eligible family members.
This ensures the credit is targeted to those who most directly benefit from accessibility improvements.
PROVISION 04
Lists a broad range of eligible home improvements, from ramps and grab bars to accessible bathrooms and lifts, with the ability for the Treasury Secretary to add more.
This flexibility covers diverse accessibility needs and allows the list to adapt to new technologies and evolving understanding of accessibility.
PROVISION 05
Includes an income phase-out, reducing the credit for higher-income individuals.
This targets the financial assistance towards middle and lower-income families who may face greater financial barriers to making home modifications.
SPONSORSHIP
1 + 1
I· Maine
YRS IN OFFICE
13
BILLS LED
38
COSPONSOR BREAKDOWNBIPARTISAN · 0%
DEM 1 REP 0 IND 0
ACTION TIMELINE
2 EVENTSAPR 7
Introduced in Senate
APR 7
Read twice and referred to the Committee on Finance.
BILL INFO
TypeSenate Bill
NumberS 1315
Congress119th
StatusIn Committee
IntroducedApr 7, 2025
Last actionApr 7, 2025
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IN COMMITTEE· 119TH CONGRESS · FINANCE COMMITTEE · INTRODUCED APR 7, 2025
Senate BillS 1315Taxation
A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.
INTRODUCED APR 7, 2025· LAST ACTION APR 7, 2025
PASSAGE CHANCES
—%
READING
10 min
COSPONSORS
1
COMPLEXITY
Moderate
