This bill amends the Internal Revenue Code to introduce a new refundable tax credit, effective for taxable years beginning after December 31, 2025. The credit is designed to help individuals afford qualified access technology for those who are blind, including the taxpayer, their spouse, or dependents. This technology encompasses hardware, software, or other information technology specifically designed to convert visual information into usable formats for blind individuals. The credit amount is equal to the expenses paid or incurred for this technology, not compensated by insurance, with a significant limitation. A maximum credit of $2,000 is allowed per qualified blind individual within any three-consecutive-taxable-year period. This cap will be adjusted for inflation for taxable years beginning after 2026, ensuring its value is maintained over time. To prevent duplicate benefits, no credit is allowed for expenses already claimed under other tax provisions. The credit is set to terminate for amounts paid or incurred in taxable years beginning after December 31, 2030 .