Senior Accessible Housing Act
Official title: To amend the Internal Revenue Code of 1986 to provide a tax credit to seniors who install modifications on their residences that would enable them to age in place, and for other purposes.
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Referred to the House Committee on Ways and Means.
Senior Accessible Housing Act
This bill amends the Internal Revenue Code to create a nonrefundable personal tax credit for senior citizens who modify their residences to enhance their ability to remain living safely, independently, and comfortably in the residences.
The credit applies to up to $30,000 of the expenses that individuals who are at least 60 years old incur over their lifetime to make modifications to their residences, including:
- the installation of entrance and exit ramps,
- the widening of doorways,
- the installation of handrails or grab bars,
- the installation of non-slip flooring, and
- other modifications that the Internal Revenue Service (IRS) includes on a list of modifications that would enhance the ability of the individuals to remain living safely, independently, and comfortably in their residences.
The IRS must establish and maintain the list of acceptable modifications after consulting with the Department of Health and Human Services and receiving input from the public
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 5254: Senior Accessible Housing Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-5254/
"H.R. 5254: Senior Accessible Housing Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-5254/.
H.R. 5254, 114th Cong. (2026), https://openamerica.io/bill/114-HR-5254/.
[H.R. 5254: Senior Accessible Housing Act](https://openamerica.io/bill/114-HR-5254/)