August 3, 2026
WASHINGTON, DC – As reported in Politico’s Morning Tax, Senators Angela Alsobrooks (D-Md.) and Kirsten Gillibrand (D-N.Y.), both members of the Senate Aging Committee, introduced the Senior Accessible Housing Tax Credit Act of 2026 which would create a new tax credit for seniors to install essential, aging-related modifications to their homes. Similar to legislation introduced by U.S. Rep. George Latimer (D-N.Y.), this legislation would help older adults age in place by making their homes safer.
“We have a responsibility to care for our seniors. This critical legislation allows for seniors to stay in their homes – for many that means homes they love and have been in for decades – and install essential, aging related modifications. Caring for our seniors isn’t just our duty–it is a privilege, and we should treat it as such by passing this bill,” said Senator Alsobrooks.
“A safe, accessible place for seniors to live should be a right, not a privilege,” said Senator Gillibrand. “The Senior Accessible Housing Tax Credit Act would help our nation’s older adults age with dignity by assisting with the cost of home modifications that meet their mobility needs. As the top Democrat on the Senate Aging Committee, I am committed to getting this bill passed to remove barriers to accessible housing for older Americans.”
“Homeownership should support Americans through every stage of life. The Senior Accessible Housing Tax Credit Act recognizes that simple home modifications can help older adults remain safe, independent, and connected to the communities they call home. By helping offset the cost of accessibility improvements, this legislation gives more seniors the opportunity to age in place with dignity while preserving the stability that homeownership provides. The National Association of REALTORS® is grateful for Senator Alsobrooks’ and Senator Gillibrand’s leadership on this bill and is proud to support this commonsense legislation,” said Shannon McGahn, Chief Advocacy Officer and Executive Vice President of the National Association of REALTORS®.
“The opportunity to age in community is critical for America’s older adults to thrive. But too many are not able to do so because of housing that cannot accommodate their needs. Less than five percent of the nation’s homes are accessible to households with even moderate mobility limitations at a time when, due to our country’s rapidly aging population, America desperately needs more age-friendly housing. LeadingAge applauds Senators Alsobrooks and Gillibrand, along with Congressman Latimer, for recognizing this. As the trusted voice for aging, LeadingAge supports the Senior Accessible Housing Tax Credit, which is an important step toward ensuring older adults can make the home modifications they need to live independently for longer,” said Katie Smith Sloan, president and CEO, LeadingAge.
The Senior Accessible Housing Tax Credit would create a nonrefundable tax credit for taxpayers aged 60 or older for expenses related to certain residence modifications on their principal residence or a qualifying second home. The credit would be equal to the cost of eligible expenditures, with an annual credit limitation of $10,000. Qualifying expenditures would also include certain labor costs related to the preparation, assembly, or installation of an eligible modification.
Qualifying expenditures would include:
- The installation of wheelchair ramps
- The widening of doorways
- The installation of handrails or grab bars
- The installation of non-slip flooring
- The installation of bathtub cuts or shower seats
- The installation of furniture risers
- The installation of chair lifts
- The replacement of toilets or bathroom vanities
- The replacement of kitchen or bathroom faucets
Read the full bill text here.
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