Allows a tax credit for qualified accessible housing expenses for individuals aged 60 and older.

The Senior Accessible Housing Tax Credit Act of 2026 amends the Internal Revenue Code to allow a tax credit for qualified accessible housing expenses for eligible individuals. Eligible individuals include those who have attained age 60 before the close of the taxable year and are not nonresident aliens. The credit applies to expenses related to modifications such as installing wheelchair ramps, widening doorways, and installing non-slip flooring. The credit is subject to a dollar limitation of $10,000 per taxable year and a reduction based on modified adjusted gross income.

Allows a tax credit for qualified accessible housing expenses for individuals aged 60 and older.

The Senior Accessible Housing Tax Credit Act of 2026 amends the Internal Revenue Code to allow a tax credit for qualified accessible housing expenses for eligible individuals. Eligible individuals include those who have attained age 60 before the close of the taxable year and are not nonresident aliens. The credit applies to expenses related to modifications such as installing wheelchair ramps, widening doorways, and installing non-slip flooring. The credit is subject to a dollar limitation of $10,000 per taxable year and a reduction based on modified adjusted gross income.