A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for the purchasing of hearing aids.

Hearing Aid Assistance Tax Credit Act This bill amends the Internal Revenue Code to allow a tax credit of up to $500 once every five years for the purchase of a hearing aid that is authorized under the Federal Food, Drug, and Cosmetic Act for commercial distribution and is intended for use by the taxpayer or a dependent of the taxpayer.