Angela Alsobrooks (D-MD)
Senior Accessible Housing Tax Credit Act of 2026
A Democratic bill with 1 Democratic cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The Senior Accessible Housing Tax Credit Act of 2026 proposes an amendment to the Internal Revenue Code of 1986. It seeks to establish a new tax credit for eligible individuals to cover qualified accessible housing expenses. This credit is intended for individuals who have reached age 60 and are not nonresident aliens. The expenses covered include various home modifications designed to improve safety and independence. The credit is subject to specific dollar limitations and income thresholds. These changes would apply to taxable years beginning after December 31, 2026.
Yes· 3 of 8
- Scored +8
Would people over 65 be better off under this?
The bill directly provides financial support for seniors to improve their home accessibility.
- Scored +8
Would retired people be better off under this?
The bill provides significant financial assistance to retirees for home modifications.
- Scored +7
Would people with disabilities be better off under this?
The bill assists in funding accessibility modifications essential for people with disabilities.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Financial assistance for home accessibility: Eligible individuals can receive a credit against their taxes for expenses related to making home modifications like installing wheelchair ramps, widening doorways, or installing grab bars (Section 2(c)(1)).
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Support for independent living: The bill allows for modifications that the Secretary determines would improve an individual's ability to live safely and independently (Section 2(c)(1)(K)).
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Coverage of labor costs: The credit includes expenses for labor costs related to the onsite preparation, assembly, or original installation of qualified property (Section 2(c)(1)).
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Inflation protection: Starting after 2027, the dollar amounts for the credit and income thresholds are adjusted for inflation based on the cost-of-living adjustment (Section 2(d) and Section 2(f)).
Potential Negative Impacts for People
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Caps on total credit amount: The credit is limited to a maximum of $10,000 per taxpayer for any taxable year (Section 2(d)(1)).
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Income restrictions: The amount of the credit is reduced if a taxpayer's modified adjusted gross income exceeds certain thresholds, which are $200,000 for joint returns, $150,000 for head of household, and $100,000 for others (Section 2(d)(2)).
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Prevention of multiple benefits: Taxpayers cannot claim another credit or deduction for the same expenses used to claim this credit, and the basis of the property must be reduced by the amount of the credit (Section 2(e)).
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? — The bill provides significant financial assistance to retirees for home modifications. Would people over 65 be better off under this? — The bill directly provides financial support for seniors to improve their home accessibility. Would people with disabilities be better off under this? — The bill assists in funding accessibility modifications essential for people with disabilities. Would middle-income households be better off under this? — The credit targets middle-income taxpayers for home accessibility needs. Would households on low incomes be better off under this? — While there are income limits, the credit provides a helpful boost for low-to-moderate income seniors.
- Social Issues And Justice
- Does this make housing cost less? — The bill helps seniors make their current housing more accessible and affordable through tax credits. Does this expand the rights of people with disabilities? — The bill supports accessibility modifications that assist with physical disabilities.
- Economy And Finance
- Does this cut taxes for middle-income families? — The credit provides tax relief for middle-income seniors to offset home modification costs.
- 8/3/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
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.
Kirsten GillibrandDemocrat · New York