To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.

This bill creates a 35% refundable tax credit for homeowners making accessibility improvements like ramps, grab bars, bathroom modifications, or adaptive technology to accommodate individuals with disabilities, blindness, or seniors aged 60+. The credit covers up to $10,000 annually ($30,000 lifetime) for qualifying modifications to the primary residence, with income limits reducing eligibility for taxpayers earning over $200,000 ($400,000 for joint filers). It applies to the homeowner or their dependent/spouse who meets specific disability or age criteria, including those receiving disability benefits or having a physician-certified disability. The credit requires documentation and is designed to help people remain safely in their homes without requiring new legislation for future eligibility.