To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.

This bill introduces a new refundable tax credit under the Internal Revenue Code for individuals who make qualified home accessibility improvements to their principal residence. The credit is equal to 35 percent of eligible expenditures, with annual limits of $10,000 and a lifetime cap of $30,000. It is designed to assist qualified individuals , defined as those receiving certain disability or blindness benefits, having a disability certification, or being aged 60 or older, along with their eligible spouses or dependents. The credit is subject to income limitations , with phase-outs beginning at modified adjusted gross incomes of $400,000 for joint filers and $200,000 for other filers. Qualified improvements include a wide range of modifications such as installing ramps, widening doorways, modifying bathrooms for accessibility, adding main floor bedrooms or bathrooms, and installing lifts or assistive technologies. The Secretary of the Treasury, in consultation with other agencies and public input, will establish and maintain a list of additional eligible modifications. To ensure accessibility, the Internal Revenue Service Commissioner is directed to conduct outreach and make the credit as accessible as possible to the public. The bill also mandates a Government Accountability Office (GAO) study within three years to assess the credit's effectiveness in improving accessibility, reducing healthcare costs, and enhancing the independence of qualified individuals. The GAO report will also provide recommendations for potential modifications or alternative policies to further support accessible housing.