Tax credit cuts mobility device costs in half for people with disabilities
H.R. 2320 — Mobility Means Freedom Tax Credit Act · Filed by Steve Cohen (D-TN) · 8 cosponsors · Introduced Mar 25, 2025 · Referred to committee
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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.
The full analysis lists 4 implications of this text.
Who stands to gain
individuals with disabilities; mobility device manufacturers and retailers