Rhoades Bill Providing Tax Credits for Homes With Improved Access for Disabled Persons Becomes Law

HARRISBURG – Governor Ed Rendell recently signed into law a measure introduced by Senator James J. Rhoades (R-29) that would provide local taxing authorities with the option to offer special tax credits to residential owners that adopt visitability design features on their properties.

Senate Bill 1158, the Residential Visitability Design Tax Credit Act, will also establish minimum, uniform design standards that will enhance both access and usability for visitors and residents with significant mobility impairment, Rhoades said.

The measure was passed unanimously in both the Senate and House of Representatives.

"This legislation is all about fairness and accessibility," said Rhoades. "Local municipalities should have the discretion to provide homeowners with an incentive to make their properties more accessible for the disabled and elderly. And my measure will provide that ability."

Rhoades stressed that the bill does not mandate municipalities to enact such tax credits, but merely provides the option. If the municipality chooses to offer the tax credit, it will be limited to any new or renovated dwelling that contains visitablity design features which will enhance the usability of the dwelling for persons with disabilities. Additionally, the tax credit will be determined by the governing body and will not exceed $2,500 over five years.

"For decades now I've worked with people with disabilities and many coalitions who serve as advocates for them, so it was an honor to sponsor this legislation on their behalf and see this important provision passed with full support of the state Legislature," Rhoades said.

"Senator Rhoades is a true leader in Pennsylvania when it comes to accessibility issues," said Brad Elliot, President of the Pennsylvania Builder's Association. "He always comes through for people with disabilities, and we thank him for being on the forefront of this issue and leading the charge on this legislation."