Access Technology Affordability Act of 2025
- Bill Number
- S. 1918
- Origin Chamber
- Senate
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-05-22: Read twice and referred to the Committee on Finance.
- Last Updated
- 2026-03-20T11:03:18Z
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 for hardware, software, or other information technology that converts visual information into usable formats for blind people, reducing financial barriers to independence and access to information.
Key Provisions
- 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 dependent is someone who qualifies for tax benefits under IRS rules, like a child or relative).
- Credit Limit: The credit is capped at $2,000 per qualified blind individual over any three consecutive tax years. Expenses covered by insurance or other sources do not qualify.
- Definitions:
- Qualified Blind Individual: An individual who meets the IRS definition of blindness under section 63(f)(4) of the tax code, typically meaning central visual acuity of 20/200 or less in the better eye with correction, or a visual field limitation.
- Qualified Access Technology: Hardware, software, or other IT whose main purpose is to adapt visually presented information (e.g., screen readers or Braille displays) into formats usable by blind individuals.
- No Double Benefits: The credit cannot be claimed for expenses that already qualify for another tax deduction or credit.
- Inflation Adjustment: Starting in 2027, the $2,000 limit will increase annually based on the cost-of-living adjustment (a formula tied to inflation under IRS rules), rounded down to the nearest $100.
- Termination: The credit expires for tax years beginning after December 31, 2030.
- Effective Date: Applies to tax years starting after December 31, 2025.
Significant Changes to Existing Law
This bill adds a new section (36C) to the Internal Revenue Code of 1986, creating a dedicated refundable credit for access technology. It builds on existing tax rules for blindness (e.g., standard deduction increases) but introduces a targeted incentive not previously available. Conforming changes update IRS definitions for deficiencies (underpayments) and certain federal payment rules to include this credit.
Potential Impacts
- On Citizens: Blind individuals and their families may gain better access to essential technology, improving education, employment, and daily life without full out-of-pocket costs. It could encourage more purchases of such devices, potentially lowering effective prices through the credit.
- On Government Agencies: The IRS will need to administer the credit, including verifying eligibility and handling refunds, which may increase processing demands but is likely minor given the targeted scope. No direct impact on international relations.
- Broader Effects: Could stimulate demand for assistive tech products, indirectly benefiting the economy in the disability support sector.
Main Stakeholders Affected
- Blind Individuals and Families: Primary beneficiaries, as they can offset costs for necessary technology.
- Taxpayers with Blind Dependents: Eligible to claim the credit on their returns.
- Manufacturers and Sellers of Access Technology: May see increased sales due to the financial incentive.
- Internal Revenue Service (IRS): Responsible for implementing and enforcing the credit rules.
- Advocacy Groups for the Blind: Organizations like the National Federation of the Blind could support broader adoption and awareness.
Notable Legal, Constitutional, or Political Implications
- Legal: The bill integrates seamlessly into the existing tax code framework, avoiding conflicts with other credits or deductions. It promotes equal access under laws like the Americans with Disabilities Act by addressing affordability gaps, but eligibility is strictly defined to prevent abuse.
- Constitutional: No apparent issues; it aligns with Congress's authority to levy and regulate taxes (under Article I, Section 8) and supports non-discrimination principles without favoring or burdening specific groups unduly.
- Political: As a bipartisan bill (introduced by Senators Boozman and Lujan), it highlights support for disability rights and affordability measures. Its temporary nature (ending in 2030) allows for future evaluation, potentially influencing debates on extending similar credits for other assistive needs.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (17)
Sen. Lujan, Ben Ray [D-NM], Sen. Cramer, Kevin [R-ND], Sen. Hirono, Mazie K. [D-HI], Sen. Sullivan, Dan [R-AK], Sen. Collins, Susan M. [R-ME], Sen. King, Angus S., Jr. [I-ME], Sen. Warner, Mark R. [D-VA], Sen. Klobuchar, Amy [D-MN], Sen. Kelly, Mark [D-AZ], Sen. Ernst, Joni [R-IA], Sen. Merkley, Jeff [D-OR], Sen. Wyden, Ron [D-OR], Sen. Peters, Gary C. [D-MI], Sen. Hyde-Smith, Cindy [R-MS], Sen. Duckworth, Tammy [D-IL], Sen. Ossoff, Jon [D-GA], Sen. Shaheen, Jeanne [D-NH]
Recent Actions
- 2025-05-22: Read twice and referred to the Committee on Finance.
- 2025-05-22: Introduced in Senate
Bill Versions
- Access Technology Affordability Act of 2025 — issued 2025-05-22 — PDF (4 pages)