Access Technology Affordability Act of 2019
This bill allows 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 a 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 $2,000 per blind individual in any period of three consecutive taxable years. The credit must be adjusted for inflation after 2020 and terminates after five years.