Senior Accessible Housing Act
This bill amends the Internal Revenue Code to allow a nonrefundable personal tax credit for senior citizens who modify their residences to enhance their ability to remain living safely, independently, and comfortably in the residences.
The credit applies to up to $30,000 of the expenses that individuals who are at least 60 years old incur over their lifetime to make modifications to their residences, including:
The IRS must establish and maintain the list of acceptable modifications after consulting with the Department of Health and Human Services and receiving input from the public