This bill amends the Internal Revenue Code to create a new, refundable tax credit for certain home accessibility improvements, effective for taxable years beginning after December 31, 2024. The credit allows an individual to claim 35 percent of qualified expenditures, with annual limits of $10,000 and a lifetime cap of $30,000 . This initiative aims to help individuals remain safely and independently in their homes. A "qualified individual" is defined as someone who is blind, has a disability certification, or is aged 60 or older, including their spouse or dependents meeting these criteria. Eligible improvements include modifications like installing ramps, handrails, widening doorways, accessible bathrooms, and other changes designed to enhance accessibility for the qualified individual. The Secretary of the Treasury, in consultation with other agencies, is tasked with establishing and maintaining a list of additional qualifying modifications. The credit is subject to income limitations, with phase-outs beginning at a modified adjusted gross income of $400,000 for joint filers and surviving spouses, and $200,000 for heads of household and other filers. These dollar amounts, along with the expenditure limits, will be adjusted for inflation in calendar years after 2025. The bill also includes provisions for substantiation, denial of double benefits, and specific rules for married individuals filing separately. The Commissioner of Internal Revenue is directed to make the credit as accessible as possible to the public and to conduct an outreach strategy. Furthermore, the Commissioner of Social Security and the Secretary of Veterans Affairs are required to share necessary information with the Treasury Secretary for the credit's administration. A Government Accountability Office (GAO) study is mandated to assess the credit's effectiveness, including its impact on residential units, healthcare costs, and quality of life for qualified individuals, with a report due within three years.