United States 115th Congress Status: In Committee 1 R cosponsors

S 48 — Hearing Aid Assistance Tax Credit Act

Last action — Read twice and referred to the Committee on Finance.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Hearing Aid Assistance Tax Credit Act This bill amends the Internal Revenue Code to allow a tax credit of up to $500 once every five years for the purchase of a hearing aid that is authorized under the Federal Food, Drug, and Cosmetic Act for commercial distribution and is intended for use by the taxpayer or a dependent of the taxpayer.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill introduces a new income tax credit for the purchase of hearing aids.

  • Internal Revenue Code of 1986, Subpart A of part IV of subchapter A of chapter 1

    SEC. 25E. CREDIT FOR HEARING AIDS. (a) Allowance of Credit.--In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter an amount equal to the amount paid during the taxable year, not compensated by insurance or otherwise, by the taxpayer for the purchase of any qualified hearing aid. (b) Maximum Amount.--The amount allowed as a credit under subsection (a) shall not exceed $500 per qualified hearing aid. (c) Qualified Hearing Aid.--For purposes of this section, the term `qualified hearing aid' means a hearing aid-- (1) which is described in sections 874.3300 and 874.3305 of title 21, Code of Federal Regulations, and is authorized under the Federal Food, Drug, and Cosmetic Act for commercial distribution, and (2) which is intended for use-- (A) by the taxpayer, or (B) by an individual with respect to whom the taxpayer, for the taxable year, is allowed a deduction under section 151(c) (relating to deduction for personal exemptions for dependents). (d) Election Once Every 5 Years.--This section shall apply with respect to any individual for any taxable year only if there is an election in effect with respect to such individual (at such time and in such manner as the Secretary may by regulations prescribe) to have this section apply for such taxable year. An election to have this section apply with respect to any individual may not be made for any taxable year if such an election is in effect with respect to such individual for any of the 4 taxable years preceding such taxable year. (e) 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.

    This creates a new tax credit specifically for individuals purchasing hearing aids, with specific conditions and limits.

  • Internal Revenue Code of 1986, Subpart A of part IV of subchapter A of chapter 1

    Sec. 25E. Credit for hearing aids.

    This adds a new section to the Internal Revenue Code that outlines the credit for hearing aids.

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 546 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (546)

546 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

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Frequently asked questions

What does S 48 do?
Hearing Aid Assistance Tax Credit Act This bill amends the Internal Revenue Code to allow a tax credit of up to $500 once every five years for the purchase of a hearing aid that is authorized under the Federal Food, Drug, and Cosmetic Act for commercial distribution and is intended for use by the taxpayer or a dependent of the taxpayer.
Who sponsors S 48?
S 48 is sponsored by Heller, Dean (Republican).
What is the current status of S 48?
This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track S 48?
Track S 48 free on One Click Politics — get push/email alerts when it moves.

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