1. Short title This Act may be cited as the Senior Accessible Housing Act . 2. Home Modification Credit for Seniors (a) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to nonrefundable personal credits) is amended by inserting after section 25D the following: 25E. Home Modification Credit for Seniors (a) Allowance of Credit In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of all qualified expenditures made by the taxpayer with respect to a qualified residence during such year. (b) Lifetime Limitation The amount allowed as a credit under subsection (a) with respect to the taxpayer for any taxable year shall not exceed the excess (if any) of— (1) $30,000, over (2) the aggregate amount allowed as a credit under subsection (a) to such taxpayer for all prior taxable years. (c) Definitions For purposes of this section— (1) Qualified individual The term qualified individual means an individual who has attained 60 years of age. (2) Qualified expenditure The term qualified expenditure means an expenditure for any of the following modifications installed on a qualified residence: (A) The installation of entrance and exit ramps. (B) The widening of doorways. (C) The installation of handrails or grab bars. (D) The installation of non-slip flooring. (E) A modification that is included in a list established and maintained in accordance with subsection (d)(2) . (3) Qualified residence The term qualified residence has the meaning given that term in section 163(h)(4)(A). (d) Special Rules (1) Labor costs Expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of a modification described under subsection (c)(2) and for piping or wiring to interconnect such modification to the dwelling unit shall be taken into account for purposes of this section. (2) List of modifications The Secretary, in consultation with