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S.F. No. 869 - Disabled accessibility home modification credit (as proposed to be amended by the A-3 Amendment)
 
Author: Senator Michelle L. Fischbach
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: March 13, 2017



 

As proposed to be amended, this bill provides a nonrefundable credit, up to $7,000, for qualified modifications or improvements made to the principal residence of a qualified person with a disability. To qualify for the credit, the taxpayer, spouse, or dependents must have a disability, or must have attained age 65 as of the end of the taxable year. The bill states 26 types of modifications or improvements that qualify for the credit. The modifications or improvements must also be certified by a physician or primary care provider as necessary to accommodate the qualified person’s use of the residence and must be improvements or attachments to real property.

For married joint filers, the credit is reduced by $150 for every $1,000 of adjusted gross income in excess of 500% of the federal poverty line for a household of two ($81,200 in 2017). For all other filers, the credit is reduced by $150 for every $1,000 of adjusted gross income in excess of 500% of the federal poverty line for a household of one ($60,300 in 2017).

Effective beginning in tax year 2017.

 
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