Introduced
S. 1315
Introduced in Senate · April 16, 2025April 7, 2025
Mr. King (for himself and Mr. Welch) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.
Credit for certain home accessibility improvements
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Refundable tax credit for certain home accessibility improvements.
- (a) In general.—Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
“SEC. 36C.