Mobility device credit

(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. Mobility device credit (a) Allowance of credit In the case of an individual, there shall be allowed as a credit against the tax imposed by this subtitle an amount equal to 50 percent of the amounts paid or incurred by the taxpayer during the taxable year for a qualified mobility device. (b) Qualified mobility device The term qualified mobility device means a manual or power wheelchair, scooter, walker, gait trainer, crutch, cane, artificial leg or arm, leg brace, arm brace, back brace, or neck brace, and includes any features of or enhancements to such device. (c) Limitation The credit under subsection (a) shall not be allowed to a taxpayer for more than 3 qualified mobility devices per taxable year. (d) Denial of double benefit Any qualified mobility device expense which would (but for this subsection) be taken into account for purposes of any deduction (or any credit other than the credit allowed under this section) shall be reduced by the amount of the credit allowed under subsection (a) with respect to such expense.. (b) Conforming amendments (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting, 36C after 36B. (2) Section 1324(b)(2) of title 31, United States Code, is amended by inserting, 36C after, 36B. (3) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Mobility device credit.. (c) Effective date The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act.