No CRS summary available for this bill.
This section establishes a nonrefundable tax credit equal to amounts paid or incurred (not compensated by insurance) for qualified access technology—hardware, software, or other information technology that converts visually represented information into usable forms for blind individuals—for use by a qualified blind individual (i.e., the taxpayer, spouse, or dependent blind per IRC §63(f)(4)). The credit is limited to $2,000 per qualified blind individual in any three-consecutive-taxable-year period (with inflation adjustment for taxable years beginning after 2026, using 2025 as the base year and rounding down to the nearest $100), applies to taxable years beginning after December 31, 2025, and terminates for taxable years beginning after December 31, 2030. (Thus, no credit is allowed for expenses eligible for another deduction or credit.)