As more people in the U.S. remain in their homes as they grow older (“age in place”), the cost of making a home safer and more accessible can be a significant hurdle.
A new proposal in Congress would ease that burden by creating a federal tax credit for older homeowners who invest in accessibility upgrades.
The Senior Accessible Housing Tax Credit Act of 2026 would provide a credit of up to $10,000 for taxpayers age 60 and older who make qualifying improvements to help them remain safely and independently in their homes.
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The legislation addresses a gap for older adults because Medicare generally doesn’t cover structural home modifications, like installing wheelchair ramps, widening doorways, or remodeling bathrooms for accessibility. As a result, many homeowners must pay those often substantial costs out of pocket.
Here’s more to know.
New $10,000 home tax credit for older adults?
The Senior Accessible Housing Tax Credit Act of 2026, recently introduced by Sens. Angela Alsobrooks (D-Md.) and Kirsten Gillibrand (D-N.Y.), would create a federal tax credit of up to $10,000 for taxpayers age 60 and older who make qualifying accessibility improvements to their homes.
“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,” Sen. Alsobrooks stated in a release announcing the proposal.
Sen. Gillibrand, top Democrat on the U.S. Senate Committee on Aging, added that “a safe, accessible place for seniors to live should be a right, not a privilege.”
The measure, which has received support from the National Association of Realtors, also has companion legislation in the House, introduced by Democratic Rep. George Latimer of New York. According to the bill’s sponsors:
- If enacted, the bill would create a nonrefundable tax credit for eligible taxpayers age 60 or older for expenses related to certain home modifications on their principal residence or a qualifying second home
- The credit would be equal to the cost of eligible expenditures, with an annual limit of $10,000
- Qualifying expenditures would also include certain labor costs related to the preparation, assembly, or installation of an eligible modification
What kind of projects are lawmakers talking about? Installing wheelchair ramps, grab bars, non-slip flooring, bathtub cuts or shower seats, furniture risers or chair lifts, or widening doorways would generally qualify under the proposal.
Replacement of toilets and bathroom vanities and kitchen or bathroom faucets are also mentioned in the bill. However, a general remodeling project, like a kitchen renovation designed primarily for appearance, likely wouldn’t qualify.
Aging in place home modifications
The proposal comes as more older adults in the United States look for ways to remain in their homes. According to AARP’s 2024 Home and Community Preferences Survey, 75% of adults age 50 and older want to remain in their current homes as they age.
As a result, some homeowners may need to install grab bars or step-free entrances, widen doorways or make other accessibility upgrades to continue living safely and independently.
Those improvements can vary widely in cost. According to data compiled by NerdWallet on aging-in-place home renovations:
- Installing grab bars can cost about $100 to $400
- Widening doorways can cost roughly $600 to $2,000 per doorway
- A stair lift can cost about $7,000 on average
For homeowners who need multiple changes, the expense can be significant.
As mentioned, another challenge is that Medicare generally doesn’t pay for these types of home modifications.
Medicare Part B may cover certain medically necessary durable medical equipment (DME) prescribed by a doctor for use in your home (e.g., walkers, wheelchairs, hospital beds), provided deductible and supplier rules are met. But Medicare doesn’t cover structural modifications to a home or, for example, bathroom “convenience” items like grab bars or raised toilet seats.
That leaves many paying these expenses out of pocket or looking for other sources of assistance.
Home accessibility tax deductions under current law
Keep in mind that the proposed $10,000 tax credit isn’t currently available. Congress would need to pass the legislation and have it signed into law by President Trump before eligible taxpayers could claim it. It’s unclear if there’s sufficient bipartisan support for the measure to gain traction.
But…all is not lost. As Kiplinger has reported, under current IRS rules, certain home modifications may qualify as deductible medical expenses.
Under existing law, a taxpayer generally must itemize deductions to claim medical expenses, and only eligible medical expenses that exceed 7.5% of adjusted gross income (AGI) can be deducted.
Reimbursed medical expenses are not deductible, and the modification(s) must be made primarily to provide medical care for the taxpayer, a spouse, or a qualifying dependent.
Additionally:
- The improvement generally must be tied to a specific medical need. A homeowner who installs a ramp because of a diagnosed medical condition may be able to deduct some of the cost, but someone who adds accessibility features simply as a precaution generally would not receive a tax benefit.
- If a home improvement increases the value of the property, only the portion of the cost that exceeds the increase in the home’s value generally qualifies as a medical expense deduction.
For example, if an accessibility improvement costs $20,000 but increases the home’s value by $8,000, generally only the remaining $12,000 may qualify as a medical expense deduction, assuming the other IRS requirements are met.
For more information and specific rules, see IRS Publication 502. Consider speaking with a trusted tax professional if you’re unsure whether a specific upgrade might be deductible on your return, as this information is provided for educational purposes.
If you’re concerned about the costs of making a home upgrade, you may also want to check for programs or organizations in your state or community that may provide assistance for eligible aging-in-place improvements.
