Access Technology Affordability Act of 2017
This bill amends the Internal Revenue Code to allow a refundable tax credit equal to the amounts paid for qualified access technology for use by a blind individual who is the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer.
"Qualified access technology" is hardware, software, or other information technology with the primary function of converting or adapting information that is visually represented into forms or formats useable by blind individuals.
The credit is limited to: (1) costs that are not compensated by insurance or otherwise, and (2) an aggregate amount of $2,500 per blind individual in any period comprising three consecutive taxable years. The credit is also subject to limits based on modified adjusted gross income and adjustments for inflation.