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H.R. 5254 (114th): Senior Accessible Housing Act

We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on May 16, 2016.

Senior Accessible Housing Act

This bill amends the Internal Revenue Code to create a nonrefundable personal tax credit for senior citizens who modify their residences to enhance their ability to remain living safely, independently, and comfortably in the residences.

The credit applies to up to $30,000 of the expenses that individuals who are at least 60 years old incur over their lifetime to make modifications to their residences, including:

the installation of entrance and exit ramps, the widening of doorways, the installation of handrails or grab bars, the installation of non-slip flooring, and other modifications that the Internal Revenue Service (IRS) includes on a list of modifications that would enhance the ability of the individuals to remain living safely, independently, and comfortably in their residences. The IRS must establish and maintain the list of acceptable modifications after consulting with the Department of Health and Human Services and receiving input from the public