A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 1315 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 1315 To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 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. 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. CREDIT FOR CERTAIN HOME ACCESSIBILITY IMPROVEMENTS. ``(a) In General.--In the case of an individual, t…