Access Technology Affordability Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 2086 To amend the Internal Revenue Code of 1986 to allow a refundable tax credit against income tax for the purchase of qualified access technology for the blind. IN THE HOUSE OF REPRESENTATIVES APRIL 4, 2019 Mr. THOMPSON of California (for himself and Mr. KELLY of Pennsylvania) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to allow a refundable tax credit against income tax for the purchase of qualified access technology for the blind. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Access Technology Af- 4 fordability Act of 2019’’ 5 SEC. 2. CREDIT FOR QUALIFIED ACCESS TECHNOLOGY FOR 6 THE BLIND. 7 (a) IN GENERAL.—Subpart C of part IV of sub- 8 chapter A of chapter 1 of the Internal Revenue Code of 9 VerDate Sep 11 2014 03:17 Apr 16, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2086.IH H2086 kjohnson on DSK79L0C42 with BILLS 2 •HR 2086 IH 1986 is amended by inserting after section 36B the fol- 1 lowing new section: 2 ‘‘SEC. 36C. CREDIT FOR QUALIFIED ACCESS TECHNOLOGY 3 FOR THE BLIND. 4 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al- 5 lowed as a credit against the tax imposed by this subtitle 6 an amount equal to amounts paid or incurred during the 7 taxable year, not compensated for by insurance or other- 8 wise, by the taxpayer for qualified access technology for 9 use by a qualified blind individual who is the taxpayer, 10 the taxpayer’s spouse, or any dependent (as defined in sec- 11 tion 152) of the taxpayer. 12 ‘‘(b) LIMITATION.—The aggregate amount of the 13 credit allowed under subsection (a) with respect to any 14 qualified blind individual shall not exceed $2,000 in any 15 3-consecutive-taxable-year period. 16 ‘‘(c) DEFINITIONS.—For purposes of this section— 17 ‘‘(1) QUALIFIED BLIND INDIVIDUAL.—The term 18 ‘qualified blind individual’ means an individual who 19 is blind within the meaning of section 63(f)(4). 20 ‘‘(2) QUALIFIED ACCESS TECHNOLOGY DE- 21 FINED.—The term ‘qualified access technology’ 22 means hardware, software, or other information 23 technology the primary function of which is to con- 24 vert or adapt information which is visually rep- 25 VerDate Sep 11 2014 03:17 Apr 16, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2086.IH H2086 kjohnson on DSK79L0C42 with BILLS 3 •HR 2086 IH resented into forms or formats useable by blind indi- 1 viduals. 2 ‘‘(d) DENIAL OF DOUBLE BENEFIT.—No credit shall 3 be allowed under subsection (a) for any expense for which 4 a deduction or credit is allowed under any other provision 5 of this chapter. 6 ‘‘(e) INFLATION ADJUSTMENT.— 7 ‘‘(1) IN GENERAL.—In the case of a taxable 8 year beginning after 2020, the $2,000 amount in 9 subsection (b) shall be increased by an amount equal 10 to— 11 ‘‘(A) such dollar amount, multiplied by 12 ‘‘(B) the cost-of-living adjustment deter- 13 mined under section 1(f)(3) for the calendar 14 year in which the taxable year begins, deter- 15 mined by substituting ‘calendar year 2019’ for 16 ‘calendar year 2016’ in subparagraph (A)(ii) 17 thereof. 18 ‘‘(2) ROUNDING.—If the amount as adjusted 19 under subparagraph (A) is not a multiple of $100, 20 such amount shall be rounded to the next lowest 21 multiple of $100. 22 ‘‘(f) TERMINATION.—This section shall not apply 23 with respect to amounts paid or incurred in taxable years 24 beginning after the date which is 5 years after the date 25 VerDate Sep 11 2014 03:17 Apr 16, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2086.IH H2086 kjohnson on DSK79L0C42 with BILLS 4 •HR 2086 IH of the enactment of the Access Technology Affordability 1 Act of 2019.’’. 2 (b) CONFORMING AMENDMENTS.— 3 (1) Section 6211(b)(4)(A) of the Internal Rev- 4 enue Code of 1986 is amended by inserting ‘‘, 36C’’ 5 after ‘‘36B’’. 6 (2) Section 1324(b)(2) of title 31, United 7 States Code, is amended by inserting ‘‘, 36C’’ after 8 ‘‘, 36B’’. 9 (3) The table of sections for subpart C of part 10 IV of subchapter A of chapter 1 of the Internal Rev- 11 enue Code of 1986 is amended by inserting after the 12 item relating to section 36B the following new item: 13 ‘‘Sec. 36C. Credit for qualified access technology for the blind.’’. (c) EFFECTIVE DATE.—The amendments made by 14 this section shall apply to taxable years beginning after 15 December 31, 2019. 16 Æ VerDate Sep 11 2014 03:17 Apr 16, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H2086.IH H2086 kjohnson on DSK79L0C42 with BILLS