US SB1918

Creates a refundable tax credit for blind individuals to purchase qualified access technology, covering hardware, software, or information technology that converts visual information into accessible formats

Limits the credit to $2,000 maximum per qualified blind individual over any 3-consecutive-taxable-year period, with costs not compensated by insurance eligible for the credit

Applies to purchases made by taxpayers for themselves, their spouse, or dependents who meet the legal definition of blindness under IRC section 63(f)(4)

Includes annual inflation adjustments beginning in tax years after 2026, rounded down to the nearest $100

Takes effect for taxable years beginning after December 31, 2025, and terminates for amounts paid or incurred in taxable years beginning after December 31, 2030