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Access Technology Affordability Act of 2025

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.

Introduced May 22, 2025

Latest action (May 22, 2025) Read twice and referred to the Committee on Finance.

Policy area
Issues
Economy & Taxes

Summary

The bill would create a refundable tax credit for individuals who purchase qualified access technology for blind persons. Qualified access technology is defined as hardware, software, or other information technology designed to convert or adapt visually-presented information into forms that blind individuals can use. The credit would allow up to $2,000 in expenses over any three-consecutive-year period for the taxpayer, their spouse, or dependents who are blind. The $2,000 limit would be adjusted annually for inflation after 2026, and the credit would expire after December 31, 2030. The credit would be effective for taxable years beginning after December 31, 2025.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Actions (2)

  1. May 22, 2025 Read twice and referred to the Committee on Finance. · senate
  2. May 22, 2025 Introduced in Senate

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Full text

IN THE SENATE OF THE UNITED STATES

May 22, 2025

Mr. Boozman (for himself and Mr. Lujan) 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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Access Technology Affordability Act of 2025”.

SEC. 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:

“SEC. 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. <all>

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