Senior Accessible Housing Tax Credit Act of 2026

This bill would create a federal income tax credit for people age 60 or older who pay for changes that make their home more accessible, such as wheelchair ramps, wider doorways, grab bars, non-slip flooring, chair lifts, and replacement toilets or faucets. The credit would cover these expenses up to $10,000 per year and would be reduced for taxpayers whose income is above $100,000 for single filers, $150,000 for heads of household, or $200,000 for joint returns. The credit would apply to a main home or second home in the United States starting with tax years after 2026, and the dollar amounts would be adjusted for inflation after 2027. The bill would also authorize $100 million per year for fiscal years 2027 through 2031 for the federal Older Adult Home Modification Grant Program.

Full text and official record on Congress.gov

Sponsors

• George Latimer Democrat sponsor
• 1 cosponsors