1. Short title This Act may be cited as the Access Technology Affordability Act of 2017. 2. Credit for qualified access technology for the blind (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 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