Bill Details
HR.2320 - 119th Congress
Status
Latest action
2025-03-25 - Referred to the House Committee on Ways and Means.
Introduced Date
2025-03-25
Policy Area
Taxation
Committees
View committees (1)
Sponsors
Cosponsors
View cosponsors (8)
- Rep. Carter, Troy A. [D-Louisiana-2]
- Rep. Johnson, Henry C. "Hank" [D-Georgia-4]
- Rep. Carson, André [D-Indiana-7]
- Rep. Norton, Eleanor Holmes [D-District of Columbia]
- Rep. Dingell, Debbie [D-Michigan-6]
- Rep. Adams, Alma S. [D-North Carolina-12]
- Rep. Scholten, Hillary J. [D-Michigan-3]
- Rep. Thanedar, Shri [D-Michigan-13]
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AI Summary This summary was generated by AI from the bill text. AI can get information wrong.
This bill would create a new refundable tax credit to help people pay for mobility devices. It would let an individual claim a credit worth 50% of the money spent on certain devices used to improve movement and mobility, such as wheelchairs, scooters, walkers, canes, crutches, and braces. Because the credit is refundable, some people could receive money back even if they do not owe much income tax. The bill also limits how much can be claimed each year and prevents people from using the same expense twice for other tax breaks.
- The credit would cover 50% of the cost of a qualified mobility device paid for during the year.
- Covered items include manual or power wheelchairs, scooters, walkers, gait trainers, crutches, canes, artificial limbs, and arm, leg, back, or neck braces, including upgrades or added features to those devices.
- A taxpayer could claim the credit for no more than 3 qualified mobility devices in one tax year.
- The credit would apply only to expenses paid or incurred after the bill becomes law, and the same expense could not be used to claim another tax deduction or tax credit as well.
Official Summaries
No summaries available
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2320 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 2320
To amend the Internal Revenue Code of 1986 to establish a refundable
credit for expenses incurred for mobility devices.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 25, 2025
Mr. Cohen (for himself, Mr. Carter of Louisiana, and Mr. Johnson of
Georgia) 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 establish a refundable
credit for expenses incurred for mobility devices.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Mobility Means Freedom Tax Credit
Act''.
SEC. 2. MOBILITY DEVICE CREDIT.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 36B the following new section:
``SEC. 36C. MOBILITY DEVICE CREDIT.
``(a) Allowance of Credit.--In the case of an individual, there
shall be allowed as a credit against the tax imposed by this subtitle
an amount equal to 50 percent of the amounts paid or incurred by the
taxpayer during the taxable year for a qualified mobility device.
``(b) Qualified Mobility Device.--The term `qualified mobility
device' means a manual or power wheelchair, scooter, walker, gait
trainer, crutch, cane, artificial leg or arm, leg brace, arm brace,
back brace, or neck brace, and includes any features of or enhancements
to such device.
``(c) Limitation.--The credit under subsection (a) shall not be
allowed to a taxpayer for more than 3 qualified mobility devices per
taxable year.
``(d) Denial of Double Benefit.--Any qualified mobility device
expense which would (but for this subsection) be taken into account for
purposes of any deduction (or any credit other than the credit allowed
under this section) shall be reduced by the amount of the credit
allowed under subsection (a) with respect to such expense.''.
(b) Conforming Amendments.--
(1) Section 6211(b)(4)(A) of the Internal Revenue Code of
1986 is amended by inserting ``, 36C'' after ``36B''.
(2) Section 1324(b)(2) of title 31, United States Code, is
amended by inserting ``, 36C'' after ``, 36B''.
(3) The table of sections for subpart C 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 36B
the following new item:
``Sec. 36C. Mobility device credit.''.
(c) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred after the date of the enactment of
this Act.
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