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

This bill creates a refundable 35% tax credit for homeowners making specific accessibility modifications to their primary residence. It directly affects individuals who are blind, disabled (meeting Social Security or VA benefit criteria), or aged 60+, including their spouses or dependents living in the same home. Qualifying improvements include installing ramps, grab bars, widened doorways, accessible bathrooms, non-slip flooring, and adaptive technologies like remote health monitors. The credit is limited to $10,000 annually ($30,000 lifetime) and phases out for higher-income taxpayers (e.g., $400,000 joint filer threshold).