Access Technology Affordability Act

Summary#

This bill creates a refundable income tax credit for amounts paid for "qualified access technology" used by a "qualified blind individual." The credit can be claimed by a taxpayer for themselves, the taxpayer's spouse, or a dependent. A "qualified blind individual" is defined by reference to section 63(f)(4). "Qualified access technology" is hardware, software, or other information technology whose main job is to convert or adapt visually represented information into forms usable by blind individuals. The credit may not be claimed for expenses that received another deduction or credit.

What it means for you#

  • If you are blind, or you have a blind spouse or dependent, you may be able to claim a refundable credit for covered access-technology costs you pay out of pocket.
  • The credit applies for taxable years beginning after December 31, 2025.
  • The credit is refundable, so if it is larger than your tax liability you could receive the excess as a refund.
  • You cannot claim the credit for any expense already deducted or credited under other tax rules.

Expenses#

  • The aggregate credit for any one qualified blind individual is limited to $2,000 in any 3-consecutive-taxable-year period.
  • The $2,000 limit is adjusted for inflation for taxable years beginning after 2026, with amounts rounded down to the nearest $100.
  • The section terminates for amounts paid in taxable years beginning after December 31, 2030.
  • No publicly available information on the bill's total federal cost, number of likely claimants, or detailed budgetary effects is included in the bill text.

Proponents' View#

No publicly available information.

Opponents' View#

No publicly available information.