H.R. 2320 — Mobility Means Freedom Tax Credit Act

This section establishes a new tax credit equal to 50% of amounts paid or incurred by an individual for qualified mobility devices (i.e., manual or power wheelchair, scooter, walker, gait trainer, crutch, cane, artificial leg or arm, leg brace, arm brace, back brace, or neck brace, including any features or enhancements), limited to three devices per taxable year. The credit denies double benefits by reducing the expense basis for other deductions or credits and applies to amounts paid or incurred after the date of enactment, with conforming amendments to the Internal Revenue Code and related provisions.