H.R.1529 - Access Technology Affordability Act of 2025 (119th Congress)
Summary
H.R.1529, the Access Technology Affordability Act of 2025, proposes a refundable tax credit for the purchase of qualified access technology for blind individuals. The credit would be available against income tax, covering expenses not compensated by insurance, with a limit of $2,000 within any three-year period. The bill includes definitions for 'qualified blind individual' and 'qualified access technology,' an inflation adjustment starting in 2026, and a termination date for the credit after 2030.
Expected Effects
If enacted, this bill would reduce the tax burden for blind individuals and their families, making access technology more affordable. This could improve their quality of life and access to information. The tax credit is designed to offset the costs associated with assistive technologies, promoting greater independence and participation in society for the blind.
Potential Benefits
- Provides direct financial assistance to blind individuals and their families.
- Increases access to essential technology that improves quality of life.
- Promotes independence and greater participation in society.
- Offers an inflation adjustment to maintain the credit's value over time.
- Has a clear sunset provision, allowing for future reassessment of its effectiveness.
Potential Disadvantages
- The $2,000 limit may not fully cover the cost of some advanced access technologies.
- The credit is only available for a limited time (until 2030).
- The bill could add complexity to the tax code.
- Potential for fraudulent claims, requiring oversight and enforcement.
- May disproportionately benefit those who already file income taxes, potentially excluding the poorest individuals.
Constitutional Alignment
The bill aligns with the general welfare clause of the Constitution, as it aims to improve the lives of a specific group of citizens. Specifically, the preamble states the Constitution is intended to "promote the general Welfare". The bill's provisions fall within the powers granted to Congress under Article I, Section 8, which allows Congress to lay and collect taxes, duties, imposts, and excises to pay the debts and provide for the common defense and general welfare of the United States.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).