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

# Summary of HR 2749: Home Accessibility Improvements Credit **What the Bill Would Do** HR 2749 proposes to create a tax credit that would help people pay for home modifications that improve accessibility. If passed, the bill would allow eligible individuals to receive money back on their taxes (a "refundable credit") when they make certain improvements to their homes—such as installing ramps, widening doorways, or adding grab bars—to make their homes more accessible for people with disabilities or mobility challenges. **Who It Affects** This bill would primarily benefit people with disabilities, older adults, and families caring for individuals with mobility issues. Homeowners who spend money on accessibility modifications could recoup some of those costs through their federal taxes.

The credit could make these often-expensive home improvements more affordable for households that need them. **Current Status** The bill was introduced in the 119th Congress by Representative Haley M. Stevens (D-Michigan) but remains in committee, meaning it has not yet been debated or voted on by the full House of Representatives. The specific provisions of the credit—such as the amount of money available, which improvements qualify, and income limits—are not detailed in the summary provided.