S.1918 - Access Technology Affordability Act of 2025 (119th Congress)
Summary
S.1918, the Access Technology Affordability Act of 2025, proposes a refundable tax credit for the purchase of qualified access technology for blind individuals. The bill amends the Internal Revenue Code of 1986 to include this credit. The credit is capped at $2,000 within any three-year period and is subject to inflation adjustments after 2026.
Expected Effects
If enacted, this bill would reduce the tax burden for blind individuals and their families who purchase assistive technology. It would also incentivize the development and adoption of such technologies. The credit would be available for taxable years beginning after December 31, 2025, and would terminate after 2030.
Potential Benefits
- Provides direct financial assistance to blind individuals and their families.
- Encourages the use of technology that improves the quality of life for the blind.
- May stimulate innovation in the access technology sector.
- Simplifies tax processes by integrating the credit into existing tax codes.
- The bill includes an inflation adjustment to maintain the credit's value over time.
Potential Disadvantages
- The credit is capped, which may not fully cover the cost of some access technologies.
- The credit is temporary, expiring after 2030, creating uncertainty for future planning.
- Potential for increased complexity in tax preparation for those claiming the credit.
- The bill may create a small administrative burden for the IRS.
- The income limitations for claiming the credit are not explicitly defined, potentially excluding some blind individuals.
Constitutional Alignment
The bill appears to align with the general welfare clause of the Constitution, as it aims to improve the lives of a specific vulnerable population. 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).