Access Technology Affordability Act of 2025
- Bill Number
- H.R. 1529
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-02-24: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-06-10T08:07:34Z
AI-Generated Summary
Purpose
The Access Technology Affordability Act of 2025 aims to make assistive technology more affordable for blind individuals by providing a refundable tax credit. This credit helps cover costs of hardware, software, or other information technology designed to convert visual information into usable formats, such as audio or braille, thereby promoting independence and access to information for those who are legally blind.
Key Provisions
- Tax Credit Allowance: Taxpayers can claim a refundable credit (meaning it can reduce tax owed to zero and result in a refund) for amounts paid during the tax year for qualified access technology used by a qualified blind individual. This includes the taxpayer, their spouse, or any dependent (a person claimed on their tax return for support).
- Eligibility and Definitions:
- A qualified blind individual is someone who meets the legal definition of blindness under tax law (generally, vision no better than 20/200 in the better eye with correction or a visual field of 20 degrees or less).
- Qualified access technology refers to devices or software whose main purpose is to adapt visual content for blind users, like screen readers or refreshable braille displays. Expenses must not be covered by insurance or other sources.
- Credit Limit: Up to $2,000 per qualified blind individual over any three consecutive tax years.
- Inflation Adjustment: Starting in 2027, the $2,000 limit increases annually based on the cost-of-living adjustment (a measure of inflation tied to consumer prices), rounded down to the nearest $100.
- Restrictions: No credit for expenses that qualify for another tax deduction or credit. The provision ends for tax years beginning after December 31, 2030.
- Effective Date: Applies to tax years starting after December 31, 2025.
Significant Changes to Existing Law
- Adds a new section (36C) to the Internal Revenue Code of 1986, inserting it after the existing premium tax credit section (36B) for health insurance.
- Updates related tax rules to include this credit in calculations for deficiencies (underpayments) and prohibits its use as an offset against certain federal debts.
- This is a new benefit; previously, no specific refundable tax credit existed for access technology purchases by blind individuals, though general disability-related deductions might apply in limited cases.
Potential Impacts
- On Citizens: Reduces financial barriers for blind individuals and their families to acquire essential technology, potentially improving employment, education, and daily living. Low-income taxpayers benefit most from the refundable nature, as they may receive cash back even without owing taxes. However, the cap and short duration (ending in 2030) limit long-term relief.
- On Government Agencies: The Internal Revenue Service (IRS) will administer the credit, increasing processing demands for claims and refunds. This could lead to modest revenue losses for the federal government due to reduced tax collections.
- On International Relations: No direct impact, as the bill focuses on domestic tax policy for U.S. taxpayers.
Main Stakeholders Affected
- Blind Individuals and Their Families: Primary beneficiaries, gaining direct financial support for technology costs.
- Taxpayers and Dependents: Those filing taxes who support blind relatives may claim the credit.
- Technology Providers: Manufacturers and sellers of access tech (e.g., companies producing screen readers or braille devices) could see increased demand.
- Federal Government and IRS: Responsible for implementation, oversight, and any resulting budget effects.
- Advocacy Groups: Organizations for the blind (e.g., National Federation of the Blind) likely to support and monitor the law's effectiveness.
Notable Legal, Constitutional, or Political Implications
- Legal: Reinforces tax code equity by targeting a specific disability group, aligning with broader anti-discrimination laws like the Americans with Disabilities Act. The refundable structure ensures accessibility for lower-income filers, avoiding constitutional concerns over unequal tax benefits.
- Constitutional: No apparent issues; it promotes equal protection by aiding a protected class (people with disabilities) without infringing on rights.
- Political: As a bipartisan bill (introduced by representatives from both parties), it signals cross-aisle support for disability issues. The temporary sunset clause (2030) allows for future evaluation or extension, potentially tying into broader tax reform debates. It may encourage similar credits for other assistive technologies, influencing fiscal policy discussions.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (76)
Rep. Thompson, Mike [D-CA-4], Rep. Sessions, Pete [R-TX-17], Rep. Castor, Kathy [D-FL-14], Rep. Valadao, David G. [R-CA-22], Rep. Costa, Jim [D-CA-21], Rep. Bost, Mike [R-IL-12], Rep. Wasserman Schultz, Debbie [D-FL-25], Rep. Sánchez, Linda T. [D-CA-38], Rep. Panetta, Jimmy [D-CA-19], Rep. Veasey, Marc A. [D-TX-33], Rep. Guest, Michael [R-MS-3], Rep. Steube, W. Gregory [R-FL-17], Rep. DelBene, Suzan K. [D-WA-1], Rep. LaHood, Darin [R-IL-16], Rep. Waters, Maxine [D-CA-43], Rep. Thompson, Glenn [R-PA-15], Rep. Miller, Carol D. [R-WV-1], Rep. Crow, Jason [D-CO-6], Rep. Bacon, Don [R-NE-2], Rep. Vindman, Eugene Simon [D-VA-7], Rep. Rutherford, John H. [R-FL-5], Rep. Fitzpatrick, Brian K. [R-PA-1], Rep. Crank, Jeff [R-CO-5], Rep. Tenney, Claudia [R-NY-24], Rep. Harder, Josh [D-CA-9], Rep. Owens, Burgess [R-UT-4], Rep. Pocan, Mark [D-WI-2], Rep. Landsman, Greg [D-OH-1], Rep. Kiley, Kevin [R-CA-3], Rep. Stauber, Pete [R-MN-8], Rep. Morelle, Joseph D. [D-NY-25], Rep. Fleischmann, Charles J. "Chuck" [R-TN-3], Rep. Begich, Nicholas J. [R-AK-At Large], Rep. Carter, Earl L. "Buddy" [R-GA-1], Rep. Buchanan, Vern [R-FL-16], Rep. Pingree, Chellie [D-ME-1], Rep. Huizenga, Bill [R-MI-4], Rep. Walkinshaw, James R. [D-VA-11], Rep. Edwards, Chuck [R-NC-11], Rep. Balint, Becca [D-VT-At Large], Rep. Simon, Lateefah [D-CA-12], Rep. Van Orden, Derrick [R-WI-3], Rep. Pappas, Chris [D-NH-1], Rep. Dean, Madeleine [D-PA-4], Rep. Frost, Maxwell [D-FL-10], Rep. Tokuda, Jill N. [D-HI-2], Rep. Hageman, Harriet M. [R-WY-At Large], Rep. Beyer, Donald S. [D-VA-8], Rep. Soto, Darren [D-FL-9], Rep. Bishop, Sanford D. [D-GA-2] and 26 more
Recent Actions
- 2025-02-24: Referred to the House Committee on Ways and Means.
- 2025-02-24: Introduced in House
- 2025-02-24: Introduced in House
Bill Versions
- Access Technology Affordability Act of 2025 — issued 2025-02-24 — PDF (4 pages)