Allows a tax credit for the purchase of hearing aids up to $1,000 per year.

The Hearing Aid Assistance Tax Credit Act amends the Internal Revenue Code to allow a credit against income tax for the purchase of hearing aids. The credit is available for amounts paid by the taxpayer for qualified hearing aids, up to $1,000 per year. The credit is not available to individuals with a modified adjusted gross income exceeding $300,000 for heads of household or joint returns, or $150,000 for other individuals. The credit cannot be claimed for expenses that are also deducted or credited under other provisions of the tax code.

Allows a tax credit for the purchase of hearing aids up to $1,000 per year.

The Hearing Aid Assistance Tax Credit Act amends the Internal Revenue Code to allow a credit against income tax for the purchase of hearing aids. The credit is available for amounts paid by the taxpayer for qualified hearing aids, up to $1,000 per year. The credit is not available to individuals with a modified adjusted gross income exceeding $300,000 for heads of household or joint returns, or $150,000 for other individuals. The credit cannot be claimed for expenses that are also deducted or credited under other provisions of the tax code.