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Home Accessibility Features for the Disabled Tax Credit
Individuals may be eligible for an income tax credit of 25% of the amount spent for retrofitting their homes with accessibility features for the disabled. The credit may not exceed $500 or the tax liability, whichever is less. This credit is non-refundable. Unused credits may be carried forward for up to five years. Individuals must obtain pre-approval from the Department of Taxation using through Form HAC before claiming the credit on their income tax return. The maximum home accessibility features credits granted to all individuals is limited to $1,000,000 annually. If total credits exceed this amount, each will be prorated. For more information, contact:
Virginia Dept. of Taxation Phone: 804-786-2992
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