Bill > S1918

This bill introduces a new tax credit that would help blind individuals and their families afford access technology by providing a refundable tax credit of up to $2,000 per qualified blind individual every three consecutive tax years. The credit covers hardware, software, and other information technology specifically designed to convert visually represented information into formats usable by blind individuals, such as screen readers or braille displays. A "qualified blind individual" is defined according to existing tax code as someone meeting specific legal criteria for blindness. The tax credit is available for expenses paid by the taxpayer, their spouse, or dependents, and cannot be claimed for expenses already covered by insurance or claimed under other tax provisions. The $2,000 credit amount will be adjusted annually for inflation starting in 2026, and the provision will expire after December 31, 2030, unless Congress chooses to extend it. The bill amends the Internal Revenue Code to create this new tax credit and make necessary technical adjustments to implement the change, with the provisions taking effect for tax years beginning after December 31, 2025.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/1918/all-info