Independent Living Tax Credit
- Tax Credit
- Statewide
Summary
The Independent Living Tax Credit is a program in Maryland that provides a tax credit to taxpayers who have installed accessibility features to their homes to allow an individual with a disability to live independently. The tax credit can be used to offset the cost of home modifications, including adding wheelchair ramps, modifying bathrooms, and installing lifts.
The Independent Living Tax Credit is available to both homeowners and renters who have installed accessibility features in their homes. The credit is equal to 50% of the cost of the modifications, up to a maximum of $5,000 per year.
Eligibility Requirements
- The modifications made must be to the primary residence of the individual with a disability.
- There are some additional requirements to qualify for the Independent Living Tax Credit in Maryland.
- Taxpayers must provide documentation that shows that the modifications were made to their home to allow an individual with a disability to live independently.
- The taxpayer must also provide proof of the cost of the modifications and the date they were made.
Contact Information
Maryland Department of Housing and Community Development
7800 Harkins Road
Lanham, MD 20706
Phone: 301-429-7400