This bill amends the Internal Revenue Code of 1986 to establish a new refundable tax credit for individuals who incur expenses for qualified mobility devices. The credit would allow taxpayers to claim 50 percent of the amounts paid or incurred for such devices during the taxable year, directly reducing their tax liability or providing a refund. A qualified mobility device is broadly defined to include items like manual or power wheelchairs, scooters, walkers, crutches, artificial limbs, and various braces, along with any features or enhancements. Taxpayers would be limited to claiming the credit for a maximum of three devices per taxable year, with provisions to prevent double benefits from other deductions. This measure aims to make essential mobility aids more affordable for individuals by offering significant tax relief.