Access Technology Affordability Act of 2021

1/11/2023, 1:46 PM

Access Technology Affordability Act of 2021

This bill allows a refundable tax credit equal to the amounts paid for qualified access technology for use by a blind individual who is the taxpayer, the taxpayer's spouse, or a dependent of the taxpayer. Qualified access technology is hardware, software, or other information technology with the primary function of converting or adapting information that is visually represented into forms or formats useable by blind individuals.

The credit is limited to (1) costs that are not compensated by insurance or otherwise, and (2) an aggregate amount of $2,000 per blind individual in any period of three consecutive taxable years. The credit must be adjusted for inflation after 2022 and terminates after 2026.

Congress
117

Number
S - 212

Introduced on
2021-02-03

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

2/3/2021

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

Access Technology Affordability Act of 2021

This bill allows a refundable tax credit equal to the amounts paid for qualified access technology for use by a blind individual who is the taxpayer, the taxpayer's spouse, or a dependent of the taxpayer. Qualified access technology is hardware, software, or other information technology with the primary function of converting or adapting information that is visually represented into forms or formats useable by blind individuals.

The credit is limited to (1) costs that are not compensated by insurance or otherwise, and (2) an aggregate amount of $2,000 per blind individual in any period of three consecutive taxable years. The credit must be adjusted for inflation after 2022 and terminates after 2026.

Alternative Names
Official Title as IntroducedA bill to amend the Internal Revenue Code of 1986 to allow a refundable tax credit against income tax for the purchase of qualified access technology for the blind.

Policy Areas
Taxation

Potential Impact
Disability and paralysis
Health care costs and insurance
Health technology, devices, supplies
Hearing, speech, and vision care
Income tax credits
Inflation and prices

Comments

Recent Activity

Latest Summary5/18/2021

Access Technology Affordability Act of 2021

This bill allows a refundable tax credit equal to the amounts paid for qualified access technology for use by a blind individual who is the taxpayer, the taxpayer's spouse, or a dependent ...


Latest Action2/3/2021
Read twice and referred to the Committee on Finance.