Home Modification for Accessibility Act of 2022 This bill allows distributions from a tax-exempt retirement plan, without penalty, for retirement home improvements to an individual's primary residence to improve for aging or disabled adults the accessibility, security, or safety of such residence. The bill limits the amount of such distributions to $30,000 for all taxable years. The bill also excludes the amount of such distributions from the recipient's gross income, for income tax purposes, and allows a deduction for a taxpayer's retirement home improvement expenditures.