A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.

# Summary of S 1315: Home Accessibility Improvements Credit **What the Bill Would Do** This bill would create a tax credit to help people pay for home modifications that improve accessibility. The credit would be "refundable," meaning eligible taxpayers could receive money back even if they owe no taxes. The modifications would likely include changes like installing ramps, widening doorways, adding grab bars, or making bathrooms wheelchair-accessible—improvements that help people with disabilities or mobility challenges live more independently in their homes. **Who It Affects and Key Details** The bill would benefit homeowners and renters who need to make their living spaces more accessible due to age, disability, or injury.

By offering a tax credit, the legislation aims to make these often-expensive modifications more affordable. The specific details about eligibility requirements, credit amounts, and which types of improvements qualify are not provided in the bill summary, so those specifics would need to be reviewed in the full text. **Current Status** The bill is currently in committee and has not yet been voted on by the full Senate. It was introduced by Senator Angus King, an Independent from Maine.