HR 2320
Mobility Means Freedom Tax Credit Act
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Bill overview
This bill creates a refundable tax credit for individuals who purchase qualified mobility devices. The credit is equal to 50% of expenses incurred for devices like wheelchairs, scooters, walkers, and braces, up to a maximum of three devices per year. The credit is designed to help people with mobility impairments afford necessary assistive technology. It also adjusts related tax code sections to incorporate this new credit.
Key provisions
- Establishes a 50% refundable tax credit for qualified mobility device expenses.
- ‘Qualified mobility device’ includes wheelchairs, scooters, walkers, and various assistive devices.
- Taxpayers can claim the credit for up to three qualified devices per year.
- The credit is designed to help individuals with mobility impairments afford assistive technology.
- The bill amends relevant sections of the Internal Revenue Code to incorporate the new credit.
Who is affected
- Individuals with mobility impairments
- Taxpayers
- Healthcare providers
- Assistive technology manufacturers
Notable changes
- Introduces a new tax credit for mobility device expenses.
- Limits the number of devices eligible for the credit to three per year.
- Addresses potential double taxation by reducing other deductions or credits by the amount of the mobility device credit.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Eleanor Holmes [D-DC-At Large] Norton
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119th CONGRESS — 1st Session
H. R. 2320
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to establish a refundable credit for expenses incurred for mobility devices.
This Act may be cited as the Mobility Means Freedom Tax Credit Act
.
qualified mobility devicemeans a manual or power wheelchair, scooter, walker, gait trainer, crutch, cane, artificial leg or arm, leg brace, arm brace, back brace, or neck brace, and includes any features of or enhancements to such device.
The credit under subsection (a) shall not be allowed to a taxpayer for more than 3 qualified mobility devices per taxable year.
Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting , 36C
after 36B
.
Section 1324(b)(2) of title 31, United States Code, is amended by inserting , 36C
after , 36B
.
The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item:
The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act.