An act relating to making home modifications for safety and livability

This bill creates a personal income tax credit for Vermont residents who make home modifications to improve safety and accessibility. The credit covers unreimbursed expenses for items like ramps, stair lifts, widened doorways, bathroom renovations, and other modifications that enhance livability, with a lifetime limit of $15,000. If the credit exceeds the taxpayer's current tax liability, the unused portion can be carried forward for up to three years. The legislation applies retroactively to January 1, 2024, and is intended to help individuals live more safely in their homes.