United States 115th Congress Status: Died Bipartisan · 58 D · 29 R · 1 I cosponsors

HR 1734 — Access Technology Affordability Act of 2017

Last action — Referred to the House Committee on Ways and Means.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. Died in session

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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Access Technology Affordability Act of 2017 This bill amends the Internal Revenue Code to allow 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 any 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 $2,500 per blind individual in any period comprising three consecutive taxable years. The credit is also subject to limits based on modified adjusted gross income and adjustments for inflation.

Bill Text

Sections of law this bill changes

2 sections in 2 laws

From the bill's own amending language, matched to the official United States Code (current through Public Law 119-124).

Assessment · 26 U.S.C. ch. 63 1 section
  • § 6211 Definition of a deficiency Amends

    26 U.S.C. § 6211 — at 6211(b)(4)(A)

    The law today

    (a) In general For purposes of this title in the case of income, estate, and gift taxes imposed by subtitles A and B and excise taxes imposed by chapters 41, 42, 43, and 44 the term “deficiency” means the amount by which the tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44 exceeds the excess of— (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (B) the amounts previously assessed (or collected without assessment) as a deficiency, over— (2) the amount of rebates, as defined in subsection (b)(2), made. (b) Rules for application of subsection (a) For purposes of this section— (1) The tax imposed by subtitle A and the tax shown on the return shall both be determined without regard to payments on account of estimated tax, without regard to the credit under section 31, without regard to the credit under section 33, and without regard to any credits resulting from the collection of amounts assessed under section 6851 or 6852 (relating to termination assessments). (2) The term “rebate” means so much of an abatement, credit, refund, or other repayment, as was made on the ground that the tax imposed by subtitle A or B or chapter 41, 42, 43, or 44 was less than the excess of the amount specified in subsection (a)(1) over the rebates previously made. (3) The computation by the Secretary, pursuant to section 6014, of the tax imposed by chapter 1 shall be considered as having been made by the taxpayer and the tax so computed considered as shown by the taxpayer upon his return. (4) For purposes of subsection (a)— (A) any excess of the sum of the credits allowable under sections 21 by reason of subsection (g) thereof, 24 by reason of subsections (d) and (i)(1) thereof, 25A by reason of subsection (i) thereof, 32, 34, 35, 36, 36B, 6428, 6428A, 6428B, and 7527A over the tax imposed by subtitle A (determined without regard to such credits), and (B) any excess of the sum of such credits as shown by the taxpayer on his return over the amount shown as the tax by the taxpayer on such return (determined without regard to such credits), shall be taken into account as negative amounts of tax. (c) Coordination with subchapter C In determining the amount of any deficiency for purposes of this subchapter, adjustments to partnership-related items shall be made only as provided in subchapter C.

    229 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

Appropriations · 31 U.S.C. ch. 13 1 section
  • § 1324 Refund of internal revenue collections Amends

    31 U.S.C. § 1324 — at 1324(b)(2)

    The law today

    (a) Necessary amounts are appropriated to the Secretary of the Treasury for refunding internal revenue collections as provided by law, including payment of— (1) claims for prior fiscal years; and (2) accounts arising under— (A) “Allowance or drawback (Internal Revenue)”; (B) “Redemption of stamps (Internal Revenue)”; (C) “Refunding legacy taxes, Act of March 30, 1928”; (D) “Repayment of taxes on distilled spirits destroyed by casualty”; and (E) “Refunds and payments of processing and related taxes”. (b) Disbursements may be made from the appropriation made by this section only for— (1) refunds to the limit of liability of an individual tax account; and (2) refunds due from credit provisions of the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) enacted before January 1, 1978, or enacted by the Taxpayer Relief Act of 1997, or from section 21, 24, 25A, 35, 36, 36A,1 36B, 168(k)(4)(F), 53(e),1 54B(h),1 3131, 3132, 3134, 6428, 6428A, 6428B, 6431,1 or 7527A of such Code, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008.

    275 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

How this bill changes current law

1 change Share ↗

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill adds a new refundable tax credit for qualified access technology for the blind under the Internal Revenue Code.

  • 31 U.S.C. § 1324(b)(2)

    36C,

    This change includes the new section 36C in the list of tax credits referenced in disbursements from appropriations.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 87 co-sponsors · 459 not signed on

Sponsors (1)

Co-sponsors (87)

Not signed on (459)

459 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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation technology
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Frequently asked questions

What does HR 1734 do?
Access Technology Affordability Act of 2017 This bill amends the Internal Revenue Code to allow 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 any 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 $2,500 per blind individual in any period comprising three consecutive taxable years. The credit is also subject to limits based on modified adjusted gross income and adjustments for inflation.
Who sponsors HR 1734?
HR 1734 is sponsored by Roybal-Allard, Lucille (Democratic), Bilirakis, Gus M. (Republican), Hanabusa, Colleen (Democratic), Smucker, Lloyd (Republican), Moulton, Seth (Democratic), Ryan, Tim (Democratic), Lawson, Al, Jr. (Democratic), Cicilline, David N. (Democratic), Demings, Val Butler (Democratic), Schakowsky, Janice D. (Democratic), Luján, Ben Ray (Democratic), Davis, Danny K. (Democratic), Rosen, Jacky (Democratic), Young, Don (Republican), Quigley, Mike (Democratic), Kihuen, Ruben J. (Democratic), Norton, Eleanor Holmes (Democratic), Sinema, Kyrsten (Independent), Grijalva, Raúl M. (Democratic), Meng, Grace (Democratic), Yarmuth, John A. (Democratic), Napolitano, Grace F. (Democratic), Pocan, Mark (Democratic), Messer, Luke (Republican), King, Peter T. (Republican), Thompson, Glenn (Republican), Nolan, Richard M. (Democratic), Ellison, Keith (Democratic), Capuano, Michael E. (Democratic), Lofgren, Zoe (Democratic), Blum, Rod (Republican), Titus, Dina (Democratic), Raskin, Jamie (Democratic), McGovern, James P. (Democratic), Meehan, Patrick (Republican), Loebsack, David (Democratic), Visclosky, Peter J. (Democratic), O'Halleran, Tom (Democratic), Peterson, Collin C. (Democratic), Torres, Norma J. (Democratic), Ruppersberger, C. A. Dutch (Democratic), Kelly, Robin L. (Democratic), Ros-Lehtinen, Ileana (Republican), Khanna, Ro (Democratic), Tsongas, Niki (Democratic), Larson, John B. (Democratic), Cleaver, Emanuel (Democratic), Gabbard, Tulsi (Democratic), Evans, Dwight (Democratic), Takano, Mark (Democratic), Barr, Andy (Republican), Mast, Brian J. (Republican), O'Rourke, Beto (Democratic), Stivers, Steve (Republican), Poliquin, Bruce (Republican), Posey, Bill (Republican), Foster, Bill (Democratic), Schiff, Adam B. (Democratic), Rush, Bobby L. (Democratic), Gutierrez, Luis V. (Democratic), Davis, Rodney (Republican), Kildee, Daniel T. (Democratic), Bost, Mike (Republican), Lipinski, Daniel (Democratic), Gaetz, Matt (Republican), Espaillat, Adriano (Democratic), Hastings, Alcee L. (Democratic), Faso, John J. (Republican), Joyce, David P. (Republican), Sessions, Pete (Republican), Sewell, Terri A. (Democratic), Price, David E. (Democratic), Correa, J. Luis (Democratic), Johnson, Eddie Bernice (Democratic), Soto, Darren (Democratic), Brooks, Susan W. (Republican), Garrett, Thomas A., Jr. (Republican), LaHood, Darin (Republican), Schneider, Bradley Scott (Democratic), Bustos, Cheri (Democratic), Roskam, Peter J. (Republican), Curbelo, Carlos (Republican), Upton, Fred (Republican), Denham, Jeff (Republican), Valadao, David G. (Republican), Wilson, Frederica S. (Democratic), Delaney, John K. (Democratic), and Young, David (Republican).
What is the current status of HR 1734?
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 HR 1734?
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