Mobility Means Freedom Tax Credit Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2320 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 2320 To amend the Internal Revenue Code of 1986 to establish a refundable credit for expenses incurred for mobility devices. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 25, 2025 Mr. Cohen (for himself, Mr. Carter of Louisiana, and Mr. Johnson of Georgia) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish a refundable credit for expenses incurred for mobility devices. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Mobility Means Freedom Tax Credit Act''. SEC. 2. MOBILITY DEVICE CREDIT. (a) In General.--Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: ``SEC. 36C. MOBILI…