Access Technology Affordability Act of 2017.

“36C. Credit for qualified access technology for the blind.

“(a) Allowance of the credit—There shall be allowed as a credit against the tax imposed by this subtitle an amount equal to amounts paid during the taxable year, not compensated for by insurance or otherwise, by the taxpayer for qualified access technology for use by a qualified blind individual who is the taxpayer, the taxpayer’s spouse, or any dependent (as defined in section 152) of the taxpayer.

“(b) Limitations

“(1) Per individual—For purpose of this section, the aggregate amount of the credit per qualified blind individual shall not exceed $2,500 in any period comprising three consecutive taxable years.

“(2) Modified adjusted gross income—The amount of credit allowed under this subsection without regard to this paragraph shall be reduced (but not below zero) by $100 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds $75,000 ($150,000 in the case of a joint return).

“(c) Definitions—For purposes of this section—

“(1) Qualified blind individual—The term qualified blind individual means a blind individual within the meaning of section 63(f)(4).

“(2) Qualified access technology defined—The term qualified access technology means hardware, software, or other information technology the primary function of which is to convert or adapt information that is visually represented into forms or formats useable by blind individuals.

“(d) Denial of double benefit—No credit shall be allowed under subsection (a) for any expense for which a deduction or credit is allowed under any other provision of this chapter.

“(e) Inflation adjustments

“(1) Dollar limitation on amount of credit

“(A) In general—In the case of a taxable year beginning after 2018, the dollar amount in subsection (b)(1) shall be increased by an amount equal to—

“(i) such dollar amount, multiplied by

“(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “calendar year 2017” for “calendar year 1992” in subparagraph (B) thereof.

“(B) Rounding—If any amount as adjusted under subparagraph (A) is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100.

“(2) Income limits

“(A) In general—In the case of a taxable year beginning after 2018, the $75,000 and $150,000 dollar amounts in subsection (b)(2) shall each be increased by an amount equal to—

“(i) such dollar amount, multiplied by

“(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “calendar year 2017” for “calendar year 1992” in subparagraph (B) thereof.

“(B) Rounding—If any amount as adjusted under subparagraph (A) is not a multiple of $1,000, such amount shall be rounded to the next lowest multiple of $1,000.”