A new tax proposal in Congress could give older homeowners a tax break of up to $10,000 for making their homes safer and more accessible.
The Senior Accessible Housing Tax Credit Act of 2026 would allow taxpayers age 60 and older to claim a federal tax credit for certain home improvements designed to help older adults live safely and independently in their homes.
The proposal comes as many older Americans face thousands of dollars in out-of-pocket costs for home modifications that Medicare generally does not cover. Medicare generally does not pay for structural changes to a home, such as installing wheelchair ramps or widening doorways.
Under the proposal, the tax credit would equal qualifying accessible housing expenses, up to $10,000 per tax year. The credit would be subject to income limitations.
For married couples filing jointly and surviving spouses, the credit would begin to phase out when modified adjusted gross income exceeds $200,000. For heads of household, the threshold would be $150,000, while the threshold would be $100,000 for other taxpayers. Under the bill, the credit would be reduced by $1 for every $2 of income above the applicable threshold.
The proposal would allow taxpayers to claim the credit for a range of qualified expenses, including wheelchair ramps, widened doorways, handrails and grab bars, non-slip flooring, bathtub cuts or shower seats, furniture risers, chair lifts, and certain bathroom and kitchen fixtures. The bill would also allow labor costs associated with qualifying installations.
The legislation was introduced in the House on June 30, 2026, by Rep. George Latimer of New York and was referred to the House Ways and Means Committee and the Financial Services Committee. The bill is not law. It would have to pass Congress and be signed by President Donald Trump before taxpayers could claim the proposed credit. If enacted as currently written, the changes would apply to taxable years beginning after December 31, 2026.
What homeowners can do under current tax law
For taxpayers who have already incurred similar expenses, there may be a tax deduction available under current law—but the rules are much narrower.
If a taxpayer itemizes deductions, certain medically necessary home improvements may qualify as medical expenses. The taxpayer can generally deduct only the portion of total eligible medical expenses that exceeds 7.5% of adjusted gross income.
The home improvement generally must be made primarily for medical care or to accommodate a disability or medical condition. If the improvement increases the value of the home, the amount of that increase generally must be subtracted from the cost when determining the deductible medical expense.
For example, if a qualifying accessibility improvement costs $20,000 but increases the home’s value by $8,000, generally $12,000 could potentially qualify as a medical expense, assuming all other IRS requirements are met.
The IRS specifically lists improvements such as entrance and exit ramps, widened doorways, railings and support bars, modified bathrooms, porch lifts, stair modifications, and grab bars among examples of home improvements that may qualify as medical expenses when the requirements are met.
Don’t overlook available assistance
Homeowners should also check whether they qualify for assistance through federal, state or local programs.
The HUD Older Adults Home Modification Grant Program is designed to help low-income older adults make safety and accessibility modifications that can allow them to remain in their homes and age in place. HUD’s current funding information lists the Older Adults Home Modification Grant Program as a fiscal year 2026 funding opportunity.
The program has previously provided funding to state and local governments and nonprofit organizations to make home modifications for older adults, including improvements intended to reduce fall risks, improve safety and increase accessibility.
Bottom line: The proposed $10,000 credit could provide significant relief for older homeowners, but it is not available yet. Until Congress acts, taxpayers should look at the existing medical-expense deduction and available assistance programs to determine whether they can get some financial relief for qualifying home modifications.
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