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Hearing Aid Tax Credit Legislation

Hearing Aid Tax Credit Legislation

On March 21, 2013, Representative Tom Latham (R-IA), along with 8 original cosponsors, introduced the Hearing Aid Assistance Tax Credit Act (H.R. 1317) in the U.S. House of Representatives. On November 13, 2013, Senators Tom Harkin (D-IA) and Dean Heller (R-NV) introduced the Senate companion bill (S. 1694). This legislation provides a tax credit of up to $500 per device, towards the purchase of a hearing aid, available once every five years. The tax credit would be available to those dependents of taxpayers, or taxpayers whose adjusted gross income is below $200,000. The Senate bill imposes no restrictions based on income.


H.R. 1317


S. 1694