Bill > HR7393

This bill amends the Internal Revenue Code to provide a refundable tax credit of up to $15,000 per taxpayer for certain home accessibility improvements. The credit is available to individuals who are entitled to pension benefits or Social Security disability benefits, are at least 65 years old and entitled to Social Security or Supplemental Security Income benefits, or have a certified disability. The credit can be used for improvements such as installing ramps, zero-step entrances, wider doors and hallways, and more accessible appliances. The credit is phased out for taxpayers with modified adjusted gross incomes above certain thresholds. The bill also requires the IRS to issue guidance on eligible improvements, make the credit accessible to the public, and conduct outreach about the credit.