S. 1918 — Access Technology Affordability Act of 2025

This section establishes a tax credit for amounts paid or incurred for qualified access technology (i.e., hardware, software, or other information technology that converts visually represented information into usable forms for the blind) for use by a qualified blind individual (i.e., the taxpayer, spouse, or dependent blind under IRC §63(f)(4)), limited to $2,000 per individual in any three-consecutive taxable years (inflation-adjusted after 2026 using 2025 as the base year and rounded down to the nearest $100). The credit applies to taxable years beginning after December 31, 2025, and terminates for taxable years beginning after December 31, 2030. This section makes conforming amendments to the Internal Revenue Code table of sections and related provisions.