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Congress·In Committee·H.R. 7770

Rep. Mullin Introduces Bill to Give Americans a $1,000 Tax Credit for Hearing Aids

Hearing Aid Assistance Tax Credit Act

17 days ago·View on Congress.gov

Legislative Progress

House
Senate
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Law

Key Points

  • This bill creates a new tax credit of up to $1,000 for the purchase of hearing aids. The credit covers out-of-pocket costs not already paid by insurance.

    From policy text

    “there shall be allowed as a credit against the tax imposed by this chapter an amount equal to so much of the amount paid during the taxable year, not compensated by insurance or otherwise, by the taxpayer for the purchase of any qualified hearing aid as does not exceed $1,000.”
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  • The credit has income limits: individuals earning over $150,000 and heads of household or joint filers earning over $300,000 would not qualify.

    From policy text

    “No credit shall be allowed under subsection (a) to any individual if the modified adjusted gross income of such individual exceeds-- ``(A) $300,000 in the case of a head of household or a joint return, or ``(B) $150,000 in the case of any other individual.”
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  • The credit can be used for a hearing aid purchased for yourself or for a dependent, such as a child or elderly parent, as long as the device is FDA-authorized.

    From policy text

    “which is intended for use-- ``(A) by the taxpayer, or ``(B) by an individual with respect to whom the taxpayer, for the taxable year, is allowed a deduction under section 151(c) (relating to deduction for personal exemptions for dependents).”
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  • To control costs, the credit can only be claimed once every five years per person. This roughly matches the typical replacement cycle for hearing devices.

    From policy text

    “An election to have this section apply with respect to any individual may not be made for any taxable year if such an election is in effect with respect to such individual for any of the 4 taxable years preceding such taxable year.”
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  • If enacted, the credit would take effect for tax years beginning after December 31, 2026, meaning taxpayers could first claim it on their 2027 tax returns.

    From policy text

    “The amendments made by this section shall apply to taxable years beginning after December 31, 2026.”
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TaxesHealthcare

Impact Analysis

Personal Impact

Scores: 1 = low, 5 = highSentiment: -5 to +5 (net benefit)

Milestones

2 milestones2 actions
Mar 3, 2026House

Referred to the House Committee on Ways and Means.

Mar 3, 2026

Introduced in House

What Happens Next

Projected impacts based on AI analysis

2027-01-01

Tax credit becomes available for hearing aid purchases

Starting in tax year 2027, eligible taxpayers can claim up to $1,000 on their tax return for hearing aid purchases not covered by insurance.

Source Information

Document Type

Congressional Bill

Official Title

Hearing Aid Assistance Tax Credit Act

Bill NumberHR 7770
Congress119th Congress
ChamberHouse of Representatives
Latest ActionReferred to the House Committee on Ways and Means.

Sponsor

Analysis generated by AI. Always verify with official sources.