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S. 48 (115th): Hearing Aid Assistance Tax Credit Act

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jan 5, 2017.

Hearing Aid Assistance Tax Credit Act

This bill amends the Internal Revenue Code to allow a tax credit of up to $500 once every five years for the purchase of a hearing aid that is authorized under the Federal Food, Drug, and Cosmetic Act for commercial distribution and is intended for use by the taxpayer or a dependent of the taxpayer.