Mobility Means Freedom Tax Credit Act

This bill creates a 50% tax credit for individuals purchasing qualified mobility devices, such as wheelchairs, walkers, canes, braces, or prosthetics. The credit applies to costs paid after the bill's enactment, covers up to three devices per year, and prevents double benefits by reducing other deductions for the same expenses. It directly affects people who buy these devices for mobility needs, allowing them to claim the credit on their federal income tax returns. The credit is designed to offset out-of-pocket costs for essential mobility equipment.