Access Technology Affordability Act of 2025

This legislation, titled the "Access Technology Affordability Act of 2025," introduces a new refundable tax credit within the Internal Revenue Code. It allows taxpayers to claim a credit for amounts paid for qualified access technology used by a qualified blind individual, who can be the taxpayer, their spouse, or a dependent. The credit is capped at $2,000 per qualified blind individual over any three-consecutive-taxable-year period, helping to offset the costs of essential assistive devices. A qualified blind individual is defined as someone who meets the legal definition of blindness, while qualified access technology encompasses hardware, software, or other information technology primarily designed to convert visually represented information into formats usable by blind individuals. The $2,000 credit limit will be adjusted for inflation starting in 2026, and taxpayers cannot claim this credit if they receive another deduction or credit for the same expense. This provision is set to apply to taxable years beginning after December 31, 2025, and will terminate for taxable years beginning after December 31, 2030.