1. Short title This Act may be cited as the Senior Accessible Housing Act . 2. Home Modification Credit for Seniors (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by inserting after section 36B the following: 36C. 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 subtitle for the taxable year an amount equal to the aggregate qualified expenditures made by the taxpayer with respect to a qualified residence during such year. (b) Limitations (1) Limitation based on adjusted gross income (A) In general The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $1 for each $2 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds the threshold amount. (B) Threshold amount For purposes of subparagraph (A), the term threshold amount means— (i) $150,000 in the case of a joint return, and (ii) $100,000 in any other case. (C) Modified adjusted gross income For purposes of this paragraph, the term modified adjusted gross income means adjusted gross income— (i) increased by any amount excluded from gross income under section 911, 931, or 933, and (ii) reduced by any amount of social security benefits (as defined in section 86(d)) which is included in gross income under section 86 for the taxable year. (D) Marital status For purposes of this paragraph, marital status shall be determined under section 7703. (2) Lifetime credit limitation The amount allowed as a credit under subsection (a) (determined after the application of paragraph (1)) with respect to the taxpayer for any taxable year shall not exceed the excess (if any) of— (A) $30,000, over (B) 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