The Senior Accessible Housing Tax Credit Act of 2026 aims to assist older adults in making their homes more accessible by creating a new tax credit. This credit allows eligible individuals aged 60 or older to claim an amount equal to their qualified accessible housing expenses against their federal income tax liability. For married couples filing jointly, only one spouse needs to meet the age requirement, provided neither is a nonresident alien. Qualified accessible housing expenses include a range of modifications designed to improve safety and independence within a primary or secondary residence located in the United States. These modifications encompass installing wheelchair ramps, widening doorways, adding handrails or grab bars, and replacing fixtures like toilets or faucets. The bill also covers labor costs associated with the installation of these improvements. The credit is subject to certain limitations, including a maximum annual credit of $10,000 per taxpayer . Furthermore, the credit amount is reduced for taxpayers whose modified adjusted gross income exceeds specified thresholds: $200,000 for joint filers, $150,000 for heads of household, and $100,000 for other filers. To prevent double benefits, taxpayers cannot claim other credits or deductions for expenses covered by this credit, and the basis of any property must be reduced accordingly. The dollar limitations for the credit will be adjusted for inflation in taxable years beginning after 2027. The provisions of this act will apply to taxable years starting after December 31, 2026. Beyond the tax credit, the bill also authorizes an appropriation of $100,000,000 annually from fiscal years 2027 through 2031 for the existing Older Adult Home Modification Grant Program, administered by the Secretary of Housing and Urban Development.