The Access Technology Affordability Act of 2025 would create a new refundable federal income tax credit for the cost of qualified access technology used by blind individuals. The credit would apply to amounts paid or incurred for hardware, software, or other information technology whose primary purpose is to convert or adapt visually presented information into formats usable by blind people. A taxpayer could claim the credit for technology used by the taxpayer, the taxpayer’s spouse, or a dependent who is blind under the Internal Revenue Code definition.
The credit would be capped at $2,000 per qualified blind individual in any three-consecutive-taxable-year period. It would be refundable, would be adjusted for inflation beginning after 2026, and would expire for amounts paid or incurred in taxable years beginning after December 31, 2030. The bill also includes conforming amendments to the tax code and Treasury payment provisions to account for the new credit, and it would take effect for taxable years beginning after December 31, 2025.
Impact
The bill would amend the Internal Revenue Code of 1986 by adding a new section 36C, creating a federal tax subsidy for accessibility-related technology purchases. It would affect individual income taxpayers who are blind or who support a blind spouse or dependent, and it would reduce tax liability or generate refunds for eligible purchases not otherwise reimbursed or deducted. The measure also makes technical conforming changes to related tax administration and refund provisions.
Sentiment
Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the measure appears to be framed as a targeted accessibility and affordability proposal with a generally supportive policy rationale. Its sponsors present it as a way to help blind individuals obtain assistive technology that can be expensive and essential for daily functioning, education, and employment. No opposition is reflected in the supplied record, and the bill was simply referred to the House Committee on Ways and Means.
Contention
The main policy questions likely concern the cost of a refundable tax credit, whether a tax benefit is the best mechanism for assisting blind individuals, and how to define and verify eligible “qualified access technology.” Other possible points of contention include the $2,000 cap, the three-year limitation, the sunset in 2030, and whether the credit should be refundable or instead structured as a nonrefundable credit or direct assistance program. The provided materials do not show any recorded disagreement, but these are the issues most likely to arise in committee or floor consideration.
House Substitute for SB 51 by Committee on Legislative Modernization - Authorizing the chief information security officer to receive audit reports, updating statutes related to services provided by the chief information technology officer and authorizing the office of information technology services to provide certain services to political subdivisions and hospitals.