S. 1918

119 S1918 IS: Access Technology Affordability Act of 2025
 U.S. Senate
 2025-05-22
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
  II
  119th CONGRESS
  1st Session
  S. 1918
  IN THE SENATE OF THE UNITED STATES
  May 22, 2025
  Mr. Boozman  (for himself and  Mr. Luján ) introduced the following bill; which was
  read twice and referred to the  Committee on
  Finance
  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.
1.
Short title
This Act may be cited as the   Access Technology Affordability Act of 2025  .
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:
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 this section—
(1)
Qualified blind individual
The term  qualified blind individual  means an individual who is blind within the meaning of section 63(f)(4).
(2)
Qualified access technology defined
The term  qualified access technology  means hardware, software, or other information technology the primary function of which is to convert or adapt information which is visually represented into forms or formats useable by blind individuals.
(d)
Denial of double benefit
No credit shall be allowed under subsection (a) for any expense for which a deduction or credit is allowed under any other provision of this chapter.
(e)
Inflation adjustment
(1)
In general
In the case of a taxable year beginning after 2026, the $2,000 amount in subsection (b) shall be increased by an amount equal to—
(A)
such dollar amount, multiplied by
(B)
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting  calendar year 2025  for  calendar year 2016  in subparagraph (A)(ii) thereof.
(2)
Rounding
If the amount as adjusted under subparagraph (A) is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100.
(f)
Termination
This section shall not apply with respect to amounts paid or incurred in taxable years beginning after December 31, 2030.
  .
(b)
Conforming amendments
(1)
 Section 6211(b)(4)(A)  of the Internal Revenue Code of 1986 is amended by inserting  , 36C  after  36B .
(2)
Section 1324(b)(2) of title 31, United States Code, is amended by inserting  , 36C  after  , 36B .
(3)
The table of sections for subpart C of part IV of subchapter A of  chapter 1  of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item:
Sec. 36C. Credit for qualified access technology for the
  blind.
  .
(c)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.