119th Congress (2025-2026)

HR 7770

Hearing Aid Assistance Tax Credit Act

Introduced

Jurisdiction

US Congress

Session

119th Congress (2025-2026)

Official source

Chamber

House

Session

119th Congress (2025-2026)

Jurisdiction

US Congress

Bill overview

This bill creates a tax credit for the purchase of qualified hearing aids. Individuals can claim a credit of up to $1,000 for hearing aid expenses, but the credit is phased out for those with higher incomes. The credit is available once every five years, and an election must be made to participate. The credit is also subject to limitations if the expense is already compensated by insurance.

Key provisions

Provides a tax credit of up to $1,000 for qualified hearing aids.
Income limitations apply, with thresholds for head of household and other individuals.
The credit can be claimed only once every five tax years.
A taxpayer must elect to receive the credit for a specific tax year.
Qualified hearing aids must meet specific regulatory requirements.
The credit cannot be claimed if the expense is covered by insurance.
The credit is effective for taxable years beginning after December 31, 2026.

Who is affected

Individuals with hearing loss
Taxpayers
Individuals with incomes above certain thresholds

Notable changes

Establishes a new tax credit for hearing aid purchases.
Introduces income limitations for eligibility.
Limits the frequency of credit claims to once every five years.

Fiscal impact

The bill would provide a tax credit, potentially impacting federal revenue. The impact would depend on the number of individuals who elect to claim the credit and the amount of hearing aid purchases made.

Positions across the country

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Arguments opposed

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Legislative history

2026-03-03House

Referred to the House Committee on Ways and Means.

2026-03-03

Introduced in House

2026-03-03

Introduced in House

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Mar 3, 2026XMLView source

119th CONGRESS — 2d Session

H. R. 7770

IN THE HOUSE OF REPRESENTATIVES

A BILL

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for the purchase of hearing aids.

1.Short title

This Act may be cited as the

Hearing Aid Assistance Tax Credit Act

2.Credit for hearing aids

(a)In generalSubpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25D the following new section:

25F.Credit for hearing aids

(a)Allowance of creditIn the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter an amount equal to so much of the amount paid during the taxable year, not compensated by insurance or otherwise, by the taxpayer for the purchase of any qualified hearing aid as does not exceed $1,000.

(b)Income limitation

(1)In general

No credit shall be allowed under subsection (a) to any individual if the modified adjusted gross income of such individual exceeds—

(A)

$300,000 in the case of a head of household or a joint return, or

(B)

$150,000 in the case of any other individual.

(2)Modified adjusted gross incomeFor purposes of this subsection, the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.

(c)Qualified hearing AidFor purposes of this section, the term qualified hearing aid means a hearing aid—

(1)which is described in sections 874.3300 and 874.3305 of title 21, Code of Federal Regulations, and is authorized under the Federal Food, Drug, and Cosmetic Act for commercial distribution, and

(2)which is intended for use—

(A)by the taxpayer, or

(B)by an individual with respect to whom the taxpayer, for the taxable year, is allowed a deduction under section 151(c) (relating to deduction for personal exemptions for dependents).

(d)Election once every 5 yearsThis section shall apply with respect to any individual for any taxable year only if there is an election in effect with respect to such individual (at such time and in such manner as the Secretary may by regulations prescribe) to have this section apply for such taxable year. An election to have this section apply with respect to any individual may not be made for any taxable year if such an election is in effect with respect to such individual for any of the 4 taxable years preceding such taxable year.

(e)Denial of double benefitNo credit shall be allowed under subsection (a) for any expense for which a deduction or credit is allowed under any other provision of this chapter.

(b)Clerical amendmentThe table of sections for subpart A 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 25D the following new item:

Sec. 25F. Credit for hearing aids.

(c)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2026.

HR 7770

Bill overview

Key provisions

Who is affected

Notable changes

Fiscal impact

Sponsors

Primary sponsor

Cosponsors

Positions across the country

Arguments in favor

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Bill text

Positions across the country