George Latimer (D-NY)
Senior Accessible Housing Tax Credit Act of 2026
A Democratic bill with 1 Democratic cosponsor · See the cosponsor
Last activity — Sponsor introductory remarks on measure. (CR H4413)
Introduced, nothing more yet
Formally proposed, and not yet handed to a committee.
Nearly every bill is sent to a committee within days. Introduction alone is not a sign of support, of momentum, or of any likelihood of passing — any member may introduce any bill.
Its path through Congress
- Introduced
What this bill would do
This bill is known as the Senior Accessible Housing Tax Credit Act of 2026. It allows certain older individuals to claim a tax credit for expenses related to making their homes more accessible. Eligible individuals must be at least 60 years old and not nonresident aliens. The maximum credit allowed is $10,000, and the credit is reduced for taxpayers with higher incomes. Additionally, the bill authorizes $100,000,000 to be appropriated for each fiscal year from 2027 through 2031 for the Older Adult Home Modification Grant Program.
Yes· 3 of 22
- Scored +8
Would people over 65 be better off under this?
Directly provides tax credits and grant opportunities for individuals aged 60 and older to make their homes safer and more accessible.
- Scored +8
Would retired people be better off under this?
Directly aids retirees aged 60 and older by offsetting the costs of aging in place safely.
- Scored +6
Would people with disabilities be better off under this?
Directly supports individuals installing wheelchair ramps, grab bars, stair lifts, and other mobility-enhancing home modifications.
The opposite· 3 of 6
- Scored -1
Would high-income households be better off under this?
Taxpayers exceeding the modified adjusted gross income thresholds ($100k, $150k, or $200k) face reductions or complete phase-outs of the credit.
- Scored -1
Would people with substantial wealth be better off under this?
High-net-worth individuals are phased out of eligibility due to income limitations.
- Scored -1
Would the very wealthiest people be better off under this?
High income thresholds exclude ultra-high-net-worth individuals from receiving the tax credit.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Credit for Home Modifications: Section 2(a) adds section 25G(c)(1) to the Internal Revenue Code, which allows eligible individuals to receive a tax credit for home modifications like installing wheelchair ramps, widening doorways, and installing handrails or grab bars. This could help older Americans make their homes safer to live in independently.
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Grants for Older Adult Home Modifications: Section 3 authorizes $100,000,000 for each fiscal year from 2027 through 2031 for the Older Adult Home Modification Grant Program. This funding could provide financial support to help older adults modify their homes.
Potential Negative Impacts for People
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Income Restrictions on Tax Credits: Section 2(a) adds section 25G(d)(2) to the Internal Revenue Code, which reduces the credit amount for taxpayers whose modified adjusted gross income exceeds certain threshold amounts, such as $100,000 for single taxpayers and $200,000 for joint returns. This means individuals above these income levels will receive a reduced credit or no credit at all.
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Dollar Limit on Expenses: Section 2(a) adds section 25G(d)(1) to the Internal Revenue Code, which caps the credit allowed to any taxpayer at $10,000 for any taxable year. Taxpayers with modification expenses exceeding this amount will not receive a tax credit for the portion over the limit.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would retired people be better off under this? — Directly aids retirees aged 60 and older by offsetting the costs of aging in place safely. Would people over 65 be better off under this? — Directly provides tax credits and grant opportunities for individuals aged 60 and older to make their homes safer and more accessible. Would people with disabilities be better off under this? — Directly supports individuals installing wheelchair ramps, grab bars, stair lifts, and other mobility-enhancing home modifications. Would middle-income households be better off under this? — Middle-class senior households within the income thresholds directly benefit from up to $10,000 in tax credits for home modifications. Would households on low incomes be better off under this? — Low- and moderate-income seniors can benefit from financial assistance and tax credits for critical home modifications. Would business owners be better off under this? — Contractors and remodeling business owners benefit from increased consumer demand for home modification services. Would veterans be better off under this, taking everything together? — Aging veterans can utilize the tax credit and grants to make their homes safer and more accessible. Would farmers be better off under this? — Rural and farming seniors who own their homes can take advantage of the credit and grant programs. Would men be better off under this? — Older men benefit equally from tax credits and grants for home accessibility modifications. Would people in middle age be better off under this? — Individuals approaching age 60 or supporting older family members may indirectly benefit from home accessibility improvements. Would people in rural areas be better off under this? — Rural seniors can access grants and tax credits to improve home safety and accessibility. Would women be better off under this? — Older women, who make up a larger share of the older demographic living alone, may benefit significantly from accessible housing updates. Would billionaires be better off under this? — Income limitations prevent billionaires from qualifying for the senior accessible housing tax credit. Would high-income households be better off under this? — Taxpayers exceeding the modified adjusted gross income thresholds ($100k, $150k, or $200k) face reductions or complete phase-outs of the credit. Would people with substantial wealth be better off under this? — High-net-worth individuals are phased out of eligibility due to income limitations. Would the very wealthiest people be better off under this? — High income thresholds exclude ultra-high-net-worth individuals from receiving the tax credit.
- Social Issues And Justice
- Does this make housing cost less? — The bill provides financial support for home modifications and grants to make existing housing more accessible for older residents. Does this expand the rights of people with disabilities? — Home modifications such as wheelchair ramps and grab bars support accessibility needs for older adults with mobility limitations. Is this likely to lift people out of poverty? — Provides financial relief for home modification costs to lower- and middle-income seniors.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill provides a tax credit for home accessibility modifications for eligible older individuals within middle-class income thresholds. Does this make it easier to run a small business? — Local contractors and small businesses performing home modifications may see increased business from older adults utilizing the credit. Is this likely to create jobs? — Increased demand for home modification labor and installation services may modestly boost employment in home improvement sectors. Is this likely to grow the economy? — Stimulates economic activity within the residential remodeling and accessibility products industries. Does this reduce what the federal government spends? — Authorizes new grant funding of $100 million annually from 2027 through 2031. Does this reduce what the federal government owes? — The bill introduces a new tax credit and authorizes $100 million annually in grant funding, slightly increasing federal expenditures.
- Healthcare
- Does this make health care easier to get in general? — Improving home accessibility helps older individuals live safely and independently, indirectly supporting aging-in-place health outcomes.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — Older adults living in rural areas can benefit from the grants and tax credits for accessible housing modifications.
- Governance And Ideology
- Does this give the federal government more power? — Authorizes federal tax credits and grant appropriations administered by federal departments.
- 10/6/2026
- 1 Cosponsor added.
- 7/14/2026
- Sponsor introductory remarks on measure. (CR H4413)
- 6/30/2026
- Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Emilia SykesDemocrat · Ohio