What types of modifications qualify?
Modifications must make the home more accessible for a person with a physical disability or a physical hardship who lives or will live at the residence to qualify. Some examples are changes to flooring to mitigate tripping hazards, installation of grab bars, installation of access ramps, and widening of doorways. A therapeutic swimming pool, for example, would not qualify. A contractor or homeowner may perform work in addition to the work that makes the home more accessible, but that additional work will not qualify for the credit.
Taxpayers must demonstrate that the work meets the following standards:
- Suitability for the individual with a disability or physical hardship who resides or will reside in the residence;
- General consistency with American National Standards Institute (ANSI) ICC A117.1-2009 standards; and
- Compliance with applicable building codes