Tax credit helps seniors, disabled stay home safely—with physician gatekeeping
H.R. 2749 — To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements. · Filed by Haley Stevens (D-MI) · Introduced Apr 8, 2025 · Referred to committee
Your members of Congress
Enter a ZIP to see where your representative and both senators stood on this bill.
Looked up on this device — your ZIP is never stored on our servers.
What it does
This bill creates a new federal tax credit allowing individuals to claim 35% of the cost of home accessibility improvements (up to $10,000 per year, $30,000 lifetime) if they or a family member is elderly (60+), blind, disabled, or receiving disability benefits. The credit phases out for higher earners and requires certification of disability from a physician. The bill funds retrofits like ramps, grab bars, accessible bathrooms, and assistive technology to help seniors and people with disabilities age or live safely in place.
Why we flagged it
The bill's core mechanism is a refundable tax credit for accessibility improvements benefiting seniors and people with disabilities. It is straightforward social policy with clear eligibility criteria and a defined public health purpose.
What the text implies
- The credit may incentivize home modification contractors and assistive technology vendors to raise prices, knowing customers have a 35% subsidy available.
- Requiring physician certification of disability may create barriers for low-income individuals without regular medical care or those in rural areas with limited access to qualifying physicians.
The full analysis lists 4 implications of this text.
Who stands to gain
home modification contractors; assistive technology manufacturers; accessibility equipment suppliers