Hearing Aid Assistance Tax Credit Act
Sponsored By: Representative Mullin
Introduced
Summary
A nonrefundable tax credit for hearing aid purchases that would help cover out-of-pocket costs for qualified devices up to $1,000 per taxpayer. The credit would be limited by income and would not apply to expenses already paid by insurance or claimed under another tax rule.
Show full summary
- Individuals who buy hearing aids would be able to claim a credit equal to the amount they paid for a qualified hearing aid, capped at $1,000 per taxpayer for the taxable year. This only applies to costs not compensated by insurance or another tax benefit.
- Families who buy hearing aids for a dependent could claim the credit if they otherwise qualify, since the definition of qualified device includes ones intended for a dependent. Eligibility is limited by income: $300,000 for heads of household or joint filers and $150,000 for other filers.
- Taxpayers must make an election to use the credit and cannot elect it for a year if they claimed it in any of the four preceding taxable years. The rule would apply to taxable years beginning after December 31, 2026.
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Tax credit for hearing aids
You would be able to claim a nonrefundable federal tax credit up to $1,000 for qualified hearing aids you buy during the year if insurance does not pay. Qualified hearing aids would be those authorized by the FDA for commercial sale and intended for you or a dependent you claim. You would not be able to claim the credit if your modified adjusted gross income is over $300,000 for joint or head-of-household filers, or over $150,000 for other filers; modified AGI here means AGI plus amounts excluded under the foreign-income rules (sections 911, 931, and 933). You would need to elect to use this credit for a tax year, you could not make that election if an election was in effect for any of the four prior taxable years, and you could not claim the credit for expenses already deducted or claimed as another tax benefit. If enacted, this would apply to tax years beginning after December 31, 2026.
Sponsors & CoSponsors
Sponsor
Mullin
CA • D
Cosponsors
Rep. Kiggans, Jennifer A. [R-VA-2]
VA • R
Sponsored 3/30/2026
Grijalva
AZ • D
Sponsored 4/27/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov