The bill provides an income tax credit to an individual who retrofits or hires someone to retrofit the individual's residence. The bill specifies that the retrofit must:
- Be necessary to ensure the health, welfare, and safety of a qualified individual;
- Increase the residence's visitability;
- Enable greater accessibility and independence in the residence for a qualified individual;
- Be required due to illness, impairment, or disability of a qualified individual; and
- Allow a qualified individual to age in place.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)