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

This bill allows certain disabled taxpayers a refundable income tax credit for 35% of their qualified home accessibility improvement expenditures paid in a taxable year. The bill imposes limitations on the credit, including an aggregate dollar limitation of $15,000 and an income eligibility limitation.

The bill defines qualified home accessibility improvement expenditures to include the cost of improvements to a residence to make it more accessible to a taxpayer who is blind or disabled. These expenditures include the installation of ramps and zero-step entrances, the widening of doors and hallways, and bathroom accessibility improvements.

The Department of the Treasury must issue regulations that specify any additional improvements eligible for the credit and the Internal Revenue Service must conduct an outreach strategy to inform the public of the availability of the credit.