Income Eligibility

AccessAble Home Program (Home Modification Tax Credit)



Income Eligibility

Taxpayers eligible for the AccessAble Home Tax Credit must have a federal adjusted gross income that does not exceed $55,000 annually for the tax credit up to the amount of $9,000 for the applicable percentage of expenses incurred for allowable modifications.  The applicable percentage is determined on a sliding scale that ranges from 50% to 100% based on income.  Eligibility for the tax credit is also contingent upon the timely, complete and accurate submission of the Request for Certification for AccessAble Home Tax Credit.  



Income Scale

You are eligible for the lesser of $9,000 or the “applicable percentage” of your allowable expenditures to make the residence accessible.  The applicable percentage of the maximum credit (not to exceed $9,000) you may be eligible for is based on your income as follows:

  1. For taxpayers with a federal adjusted gross income up to $25,000, 100%;
  2. For taxpayers with a federal adjusted gross income over $25,000 but not over $30,000, 90%;
  3. For taxpayers with a federal adjusted gross income over $30,000 but not over $35,000, 80%;
  4. For taxpayers with a federal adjusted gross income over $35,000 but not over $40,000, 70%;
  5. For taxpayers with a federal adjusted gross income over $40,000 but not over $45,000, 60%; and
  6. For taxpayers with a federal adjusted gross income over $45,000 but not over $55,000, 50%.


Unused Credits

If the amount of credit exceeds the amount of taxes that you owe, unused credits may be carried forward for up to four tax years from the identified Credit Tax Year.