A disabled person that purchases a new home featuring:
- A no-step entrance
- 32" interior doorways
- Bathroom wall reinforcements that allow installation of grab bars around the toilet, tub and shower
- Light switches and outlets placed in accessible locations
qualifies for a credit equal to the lesser of $500 per home or the tax liability on the return.
Purchasing an existing home can result in a credit equal to the cost to retrofit the home with one or more of these features or $125, whichever is less.
The disabled individual must be either the taxpayer or the taxpayer's spouse (joint return). The individual must also be considered permanently disabled and have been issued either a permanent parking permit or a special permanent parking permit by the Department of Revenue.
Note: the credit can be carried forward for 3 years.