Access Technology Affordability Act of 2025

[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 thi