Bill > HR2320

This bill establishes a new tax credit that helps individuals offset the costs of mobility devices by allowing taxpayers to claim a credit equal to 50 percent of expenses incurred for qualifying mobility aids during a tax year. Qualified mobility devices include wheelchairs, scooters, walkers, gait trainers, crutches, canes, prosthetic limbs, and various braces for legs, arms, back, and neck. The bill limits the credit to no more than three qualified mobility devices per taxable year and ensures that taxpayers cannot receive a double benefit by preventing the same expenses from being claimed under other tax deductions or credits. The tax credit would be added to the Internal Revenue Code as Section 36C and would apply to expenses paid or incurred after the date of the bill's enactment. By providing financial assistance for mobility devices, the bill aims to help individuals with disabilities or mobility challenges more easily access essential equipment that can improve their independence and quality of life.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/2320/all-info