To amend the Internal Revenue Code of 1986 to allow a credit against income tax for the purchase of hearing aids.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7770 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7770 To amend the Internal Revenue Code of 1986 to allow a credit against income tax for the purchase of hearing aids. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 3, 2026 Mr. Mullin 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 credit against income tax for the purchase of hearing aids. 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 ``Hearing Aid Assistance Tax Credit Act''. SEC. 2. CREDIT FOR HEARING AIDS. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25D the following new section: ``SEC. 25F. CREDIT FOR HEARING AIDS. ``(a) Allowance of Credit.--In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter an amount equal to so much of the amount paid during the taxable year, not compensated by insurance or otherwise, by the taxpayer for the purchase of any qualified hearing aid as does not exceed $1,000. ``(b) Income Limitation.-- ``(1) In general.--No credit shall be allowed under subsection (a) to any individual if the modified adjusted gross income of such individual exceeds-- ``(A) $300,000 in the case of a head of household or a joint return, or ``(B) $150,000 in the case of any other individual. ``(2) Modified adjusted gross income.--For purposes of this subsection, the term `modified adjusted gross income' means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933. ``