# 119-s-1315: A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.

119-s-1315, A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements., is a 119th Congress bill sponsored by Sen. King, Angus S., Jr. [I-ME] (I-ME); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1315
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1315
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.
- Status: introduced
- Introduced: 2025-04-07
- Sponsor: Sen. King, Angus S., Jr. [I-ME] (I-ME)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Creates a refundable tax credit to help make homes accessible for seniors, veterans, and people with disabilities.** This bill would create a 35% refundable credit for qualified home accessibility spending, subject to a $10,000 annual limit and a $30,000 lifetime limit and reduced for higher incomes through phased thresholds. - Seniors, people with disabilities, and benefit recipients would be eligible. Individuals age 60 or older, those with a medical disability certification, and people entitled to Department of Veterans Affairs or Social Security benefits can qualify. Spouses or dependents who share a principal residence may also qualify. - Homeowners and primary-residence taxpayers could use the credit for many modifications. Covered work includes ramps, widened doorways, bathroom accessibility changes, lifts, assistive technologies, lighting, non-slip flooring, relocation of laundry, and adding main-floor bedrooms. Treasury and HUD will maintain and update an allowable list. - Administration and oversight would be tight. Treasury must issue guidance within 180 days, taxpayers must substantiate claims and cannot double-dip with other tax benefits, and the Government Accountability Office will study program outcomes and report within 3 years.

## Cosponsors (1)

- Sen. Welch, Peter [D-VT] (D-VT), 2025-04-07T00:00:00.000Z

## Provisions PRIA read

- New home accessibility tax credit: benefit, high. If enacted, you would be able to claim a refundable tax credit equal to 35% of qualifying home accessibility work. The credit would be limited to $10,000 per year and $30,000 total over your life. You would only get the credit for work on your principal home for a "qualified individual" (veterans o…
- GAO study on credit effectiveness: benefit, medium. If enacted, the GAO would study how well the credit works and report to Congress within three years. The study would look at how many homes get accessible features, effects on ER visits and hospital stays, Medicare spending, daily living, and depression. GAO would give recommendations, for example…
- IRS outreach and eligibility checks: benefit, low. If enacted, the IRS would be required to make the credit easy to find and use and run outreach about how to claim it. The Social Security Administration and Veterans Affairs would have to give Treasury information and help to verify entitlement-based claims. These steps would start on enactment to…

## Related bills

- 119-s-2763: Keep Billionaires Out of Social Security Act
- 119-s-3869: Healthy Families Act
- 119-s-5108: Right to IVF Act of 2026
- 119-s-1503: Equality Act
- 119-s-2295: Child Care for Working Families Act
- 119-s-1748: Kids Online Safety Act

## Sources
- [119-s-1315 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1315)

## Related
- [119-s-2763: Keep Billionaires Out of Social Security Act](https://policyrisk.com/legislation/119-s-2763)
- [119-s-3869: Healthy Families Act](https://policyrisk.com/legislation/119-s-3869)
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [119-s-2295: Child Care for Working Families Act](https://policyrisk.com/legislation/119-s-2295)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1315 (as of 2025-12-21).