Bill > S815

Introduced Session

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. This bill allows a refundable tax credit equal to the amounts paid for qualified access technology for use by a blind individual who is the taxpayer, the taxpayer's spouse, or a dependent of the taxpayer. "Qualified access technology" is hardware, software, or other information technology with the primary function of converting or adapting information that is visually represented into forms or formats useable by blind individuals. The credit is limited to (1) costs that are not compensated by insurance or otherwise, and (2) an aggregate amount of $2,000 per blind individual in any period of three consecutive taxable years. The credit must be adjusted for inflation after 2020 and terminates after five years.

AI Summary

Committee Categories

John Boozman (R)*,  Roy Blunt (R),  Cory Booker (D),  Sherrod Brown (D),  Richard Burr (R),  Shelley Moore Capito (R),  Ben Cardin (D),  Bob Casey (D),  Susan Collins (R),  Kevin Cramer (R),  Tammy Duckworth (D),  Deb Fischer (R),  Kirsten Gillibrand (D),  Maggie Hassan (D),  Doug Jones (D),  Angus King (I),  Amy Klobuchar (D),  Jerry Moran (R),  Lisa Murkowski (R),  Jacky Rosen (D),  Tina Smith (D),  Dan Sullivan (R),  Jon Tester (D),  Tom Udall (D),  Chris Van Hollen (D),  Roger Wicker (R),  Ron Wyden (D), 

Read twice and referred to the Committee on Finance. (on 03/14/2019)

Official Document