This bill proposes to amend the Internal Revenue Code of 1986 by establishing a new tax credit for the purchase of qualified hearing aids, to be known as the "Hearing Aid Assistance Tax Credit Act." The credit would allow individuals to claim an amount equal to the cost paid for a hearing aid, up to a maximum of $1,000 , provided the expense is not reimbursed by insurance or other means. To ensure the credit targets those within certain income brackets, it includes specific limitations. No credit is allowed for individuals with a modified adjusted gross income exceeding $300,000 for joint filers or heads of household, or $150,000 for other individuals. Furthermore, a taxpayer may only elect to claim this credit once every five years for themselves or a qualifying dependent. A "qualified hearing aid" is defined as one authorized for commercial distribution under the Federal Food, Drug, and Cosmetic Act and specified in federal regulations. The bill also prevents taxpayers from receiving a double benefit by disallowing the credit if a deduction or other credit is already claimed for the same expense. These provisions are set to take effect for taxable years beginning after December 31, 2026.