Hearing Aid Assistance Tax Credit Act

Tax credit for hearing aids

If enacted, this bill would let you claim a federal income tax credit equal to unreimbursed amounts you paid for a qualified hearing aid, up to $1,000 per tax year. The device must meet FDA regulatory descriptions (21 C.F.R. §§ 874.3300 and 874.3305) and be authorized for commercial sale under the Federal Food, Drug, and Cosmetic Act. You would get the credit only if you elect it for that tax year, and you could not elect it if you elected the credit in any of the four prior years. The credit would not be allowed if your modified adjusted gross income is over $300,000 for joint filers or heads of household, or over $150,000 for other filers, or if the same expense is claimed as another deduction or credit. These rules would apply for tax years beginning after December 31, 2026.