This bill establishes a federal tax credit to help offset the cost of essential access technology for legally blind individuals.
John Boozman
Senator
AR
The Access Technology Affordability Act of 2025 establishes a new federal tax credit to help offset the cost of essential access technology for blind individuals. This credit covers expenses for hardware or software that converts visual information into usable formats for the taxpayer, their spouse, or a dependent. The credit is capped at \$2,000 over any three-year period and is set to expire for tax years beginning after December 31, 2030.
The Access Technology Affordability Act of 2025 is setting up a new federal tax credit designed to make specialized technology for the blind community much more affordable. Essentially, if you pay for ‘qualified access technology’ for a legally blind individual—whether that’s yourself, your spouse, or a dependent—you can claim a portion of that cost back when you file your taxes, provided you haven’t been reimbursed elsewhere.
This new Section 36C credit is capped at $2,000 for any single blind individual, and here’s the crucial detail: you can only claim this maximum amount once over any three consecutive tax years. Think of it like a rolling budget for high-tech gear. The bill defines ‘qualified access technology’ as hardware, software, or IT whose main purpose is converting visual information into formats usable by a blind person. This means tools like advanced screen readers, specialized input devices, or refreshable braille displays are likely covered. For example, if a parent buys a $2,500 specialized screen reader for their college-bound dependent in 2026, they could claim the full $2,000 credit that year, but would then be unable to claim any further credit for that dependent until the 2029 tax year.
For those of us constantly watching prices climb, the bill includes a smart provision: starting with tax years after 2026, the $2,000 limit will be adjusted for inflation based on the cost of living. This ensures the benefit doesn't slowly erode over time as technology costs rise. However, there’s a significant catch: this entire program is temporary. The credit won’t apply to any expenses paid or incurred in tax years starting after December 31, 2030. This means the credit is only guaranteed for five tax years, which creates some uncertainty for long-term planning, both for users and for the companies that make this specialized tech. While the credit is a huge win for immediate affordability, the sunset clause means this benefit could vanish relatively quickly.
This new tax break isn't available immediately. The changes officially take effect for tax years beginning after December 31, 2025. So, if you purchase qualifying technology in 2026, you would claim the credit when you file those taxes in early 2027. This bill directly benefits taxpayers supporting legally blind family members by offsetting the high cost of essential tools needed for education, employment, and daily life, all without requiring them to navigate a complicated grant or reimbursement program—it’s a straight shot on the tax form.