What does Preamble of Hearing Aid Assistance Tax Credit Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would allow a credit against income tax for the purchase of hearing aids.

What does SHORT TITLE. of Hearing Aid Assistance Tax Credit Act do?

This bill is formally titled the Hearing Aid Assistance Tax Credit Act.

What does CREDIT FOR HEARING AIDS. of Hearing Aid Assistance Tax Credit Act do?

This section amends the Internal Revenue Code of 1986 to establish a credit for the purchase of qualified hearing aids. The credit is equal to a portion of the amount paid for a hearing aid, up to a maximum of $1,000. The credit is limited to individuals with a modified adjusted gross income not exceeding $150,000 (for individuals other than head of household or those filing jointly) or $300,000 (for heads of household or those filing jointly). A 'qualified hearing aid' is defined as one authorized for commercial distribution under the Federal Food, Drug, and Cosmetic Act and meeting specific regulatory requirements. The hearing aid must be for the taxpayer's use or for a dependent for whom the taxpayer claims a deduction under section 151(c). Individuals must elect to have the credit apply once every five years. The credit cannot be claimed for expenses already deducted or credited under other provisions of the Internal Revenue Code. The amendments apply to taxable years beginning after December 31, 2026.

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Hearing Aid Assistance Tax Credit Act

Last updated: 3/3/2026 · Introduced: 3/3/2026

Author: Kevin Mullin (D-CA)

TL;DR (AI)

This bill creates a tax credit of up to $1,000 for the purchase of qualified hearing aids.
The credit is available to individuals with incomes up to $150,000 (or $300,000 for those filing jointly) and can be claimed once every five years.
The credit applies to hearing aids authorized for commercial distribution and used by the taxpayer or their dependent, starting in 2027.

119th Congressin committeeOfficial page

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Includes provisions on preamble, short title., and 1 more.

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