Mobility Means Freedom Tax Credit Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2320 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 2320

 To amend the Internal Revenue Code of 1986 to establish a refundable 
           credit for expenses incurred for mobility devices.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 25, 2025

  Mr. Cohen (for himself, Mr. Carter of Louisiana, and Mr. Johnson of 
   Georgia) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to establish a refundable 
           credit for expenses incurred for mobility devices.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mobility Means Freedom Tax Credit 
Act''.

SEC. 2. MOBILITY DEVICE CREDIT.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 36B the following new section:

``SEC. 36C. MOBILITY DEVICE CREDIT.

    ``(a) Allowance of Credit.--In the case of an individual, there 
shall be allowed as a credit against the tax imposed by this subtitle 
an amount equal to 50 percent of the amounts paid or incurred by the 
taxpayer during the taxable year for a qualified mobility device.
    ``(b) Qualified Mobility Device.--The term `qualified mobility 
device' means a manual or power wheelchair, scooter, walker, gait 
trainer, crutch, cane, artificial leg or arm, leg brace, arm brace, 
back brace, or neck brace, and includes any features of or enhancements 
to such device.
    ``(c) Limitation.--The credit under subsection (a) shall not be 
allowed to a taxpayer for more than 3 qualified mobility devices per 
taxable year.
    ``(d) Denial of Double Benefit.--Any qualified mobility device 
expense which would (but for this subsection) be taken into account for 
purposes of any deduction (or any credit other than the credit allowed 
under this section) shall be reduced by the amount of the credit 
allowed under subsection (a) with respect to such expense.''.
    (b) Conforming Amendments.--
            (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 
        1986 is amended by inserting ``, 36C'' after ``36B''.
            (2) Section 1324(b)(2) of title 31, United States Code, is 
        amended by inserting ``, 36C'' after ``, 36B''.
            (3) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by inserting after the item relating to section 36B 
        the following new item:

``Sec. 36C. Mobility device credit.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after the date of the enactment of 
this Act.
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