Access Technology Affordability Act of 2025
Summary
What This Bill Does
The Access Technology Affordability Act creates a new Internal Revenue Code section 36C credit for qualified access technology for blind individuals. Taxpayers could claim amounts paid or incurred for hardware, software, or other information technology whose primary function is converting visually represented information into usable formats for blind individuals. The credit is capped at $2,000 per qualified blind individual in any three-consecutive-taxable-year period, covers the taxpayer, spouse, or dependent, and excludes expenses already deducted or credited elsewhere. Inflation adjustments apply after 2025. The bill uses the tax code to lower the net cost of screen readers, braille displays, magnification systems, and similar access tools.
Who Benefits and How
Blind taxpayers benefit because qualified access technology costs can be offset through a dedicated federal income-tax credit. Families supporting blind dependents benefit because the credit can cover a spouse or dependent as well as the taxpayer. Assistive technology vendors benefit if the tax credit increases demand for screen readers, braille displays, and accessible software. Disability employment advocates benefit because lower technology costs can improve access to school, work, and independent living.
Who Bears the Burden and How
The Internal Revenue Service must administer a new credit, three-year cap, inflation adjustments, and anti-duplication rules. Claiming taxpayers must document qualified access technology expenses and avoid double-counting other deductions or credits. Federal taxpayers bear the revenue cost of subsidizing access technology through the income tax system. Tax preparers must learn the eligibility rules for blindness, dependents, qualifying technology, and the rolling $2,000 cap.
Key Provisions
- Creates a section 36C tax credit for qualified access technology for blind individuals.
- Caps the credit at $2,000 per qualified blind individual over any three-year period.
- Defines qualified access technology as hardware, software, or information technology that adapts visual information.
- Blocks double benefits for expenses already deducted or credited elsewhere in the tax code.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Creates a nonrefundable income-tax credit of up to $2,000 over any three-year period for qualified access technology used by blind taxpayers, spouses, or dependents.
Key Policy Areas
Tax, Disability, Assistive Technology
Primary Purpose
Creates a nonrefundable income-tax credit of up to $2,000 over any three-year period for qualified access technology used by blind taxpayers, spouses, or dependents.
Policy Domains
Resolution provisions
Identified Gains
- Blind taxpayers
- Families supporting blind dependents
- Assistive technology vendors
- Disability employment advocates
Identified Costs
- Internal Revenue Service
- Claiming taxpayers
- Federal taxpayers
- Tax preparers
Sponsors
Legislative Progress
In CommitteeMr. Kelly of Pennsylvania (for himself and Mr. Thompson of …
Referred to the House Committee on Ways and Means.
Introduced in House
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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