Tax credit cuts mobility device costs in half for people with disabilities

What it does

This bill creates a new federal tax credit allowing individuals to claim 50% of their annual spending on mobility devices (wheelchairs, walkers, braces, prosthetics, etc.) as a refundable tax credit, capped at 3 devices per year. The credit applies to amounts spent after the bill's enactment and is designed to reduce out-of-pocket costs for people with disabilities or mobility limitations.

Why we flagged it

The bill's operative mechanism is a direct tax credit reducing the cost of mobility devices for individuals with disabilities. It functions as a targeted subsidy for essential medical equipment, not a broad tax reform or industry carve-out.

What the text implies

• The 50% credit may incentivize higher-priced devices or premium features, potentially increasing total spending on mobility aids beyond what would occur without subsidy.
• The 3-device-per-year cap may be insufficient for individuals with multiple mobility needs or those requiring device replacement due to wear or changing conditions.
• Refundable credit structure means the federal government bears the full cost; no cost-sharing with states or private insurers, potentially creating budget pressure if uptake is high.
• The credit does not address whether insurance coverage (Medicare, Medicaid, private plans) will coordinate with or be reduced by the tax benefit, creating potential gaps or double-counting.

Section numbers refer to the bill text the analysis read — linked under Primary records below.

Who it affects

The credit directly reduces out-of-pocket costs for people with disabilities purchasing mobility devices, making essential equipment more affordable. The refundable structure ensures benefit reaches low-income individuals who may owe no tax, and the 50% subsidy meaningfully lowers the financial barrier to accessing mobility aids.

Who stands to gain

• individuals with disabilities
• mobility device manufacturers and retailers

Named in the bill

Internal Revenue Code of 1986, IRC Section 36C, IRC Section 36B, Section 6211(b)(4)(A), Title 31 United States Code Section 1324(b)(2)

Where it stands

8 cosponsors: 8 Democrats.

• Mar 25, 2025 — Introduced · Congress.gov: “Introduced in House”
• Mar 25, 2025 — Referred to House Committee on Ways and Means · Congress.gov: “Referred to the House Committee on Ways and Means”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.

Money around this bill

4 lobbying clients named this bill on 6 disclosure filings across 2 quarters, Dec 2025 to Jun 2026. Those filings disclosed $445,538 in lobbying spend. A filing names 40 bills on average, so that figure is what each filing reported, not a share belonging to this bill.

More lobbying clients named this bill than 72% of bills with at least one filing.

Steve Cohen, the sponsor, reported $315,000 in PAC receipts in the 2026 cycle.

• Paralyzed Veterans of America — $199,349 on 2 filings
• Cure Sma — $150,000 on 2 filings
• National Multiple Sclerosis Society — $66,189 on 1 filing
• The Als Association — $30,000 on 1 filing

Lobbying Disclosure Act filings through Jul 20, 2026. A filing shows who paid to lobby on a bill it names, not what changed.