Access Technology Affordability Act of 2021
This bill allows a refundable tax credit equal to the amounts paid for qualified access technology for use by a blind individual who is the taxpayer, the taxpayer's spouse, or a dependent of the taxpayer. Qualified access technology is hardware, software, or other information technology with the primary function of converting or adapting information that is visually represented into forms or formats useable by blind individuals.
The credit is limited to (1) costs that are not compensated by insurance or otherwise, and (2) an aggregate amount of $2,000 per blind individual in any period of three consecutive taxable years. The credit must be adjusted for inflation after 2021 and terminates after 2026.
To amend the Internal Revenue Code of 1986 to allow a refundable tax 
    credit against income tax for the purchase of qualified access 
                       technology for the blind.

    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 ``Access Technology Affordability Act 
of 2021''.

SEC. 2. CREDIT FOR QUALIFIED ACCESS TECHNOLOGY FOR THE BLIND.

    (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. CREDIT FOR QUALIFIED ACCESS TECHNOLOGY FOR THE BLIND.

    ``(a) Allowance of Credit.--There shall be allowed as a credit 
against the tax imposed by this subtitle an amount equal to amounts 
paid or incurred during the taxable year, not compensated for by 
insurance or otherwise, by the taxpayer for qualified access technology 
for use by a qualified blind individual who is the taxpayer, the 
taxpayer's spouse, or any dependent (as defined in section 152) of the 
taxpayer.
    ``(b) Limitation.--The aggregate amount of the credit allowed under 
subsection (a) with respect to any qualified blind individual shall not 
exceed $2,000 in any 3-consecutive-taxable-year period.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Qualified blind individual.--The term `qualified 
        blind individual' means an individual who is blind within the 
        meaning of section 63(f)(4).
            ``(2) Qualified access technology defined.--The term 
        `qualified access technology' means hardware, software, or 
        other information technology the primary function of which is 
        to convert or adapt information which is visually represented 
        into forms or formats useable by blind individuals.
    ``(d) Denial of Double Benefit.--No credit shall be allowed under 
subsection (a) for any expense for which a deduction or credit is 
allowed under any other provision of this chapter.
    ``(e) Inflation Adjustment.--
            ``(1) In general.--In the case of a taxable year beginning 
        after 2021, the $2,000 amount in subsection (b) shall be 
        increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2020' for `calendar year 2016' in 
                subparagraph (A)(ii) thereof.
            ``(2) Rounding.--If the amount as adjusted under 
        subparagraph (A) is not a multiple of $100, such amount shall 
        be rounded to the next lowest multiple of $100.
    ``(f) Termination.--This section shall not apply with respect to 
amounts paid or incurred in taxable years beginning after December 31, 
2026.''.
    (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. Credit for qualified access technology for the blind.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2021.
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Access Technology Affordability Act of 2021
To amend the Internal Revenue Code of 1986 to allow a refundable tax credit against income tax for the purchase of qualified access technology for the blind.
Access Technology Affordability Act of 2021
Rep. Thompson, Mike