99- 346 C.M.R. ch. 33, § 2

Current through 2024-51, December 18, 2024

Section 346-33-2 - Types of Modifications Eligible for Tax Credit

Expenses for the following types of modifications are eligible for the Tax Credit:

a. Changes to flooring to mitigate tripping hazards

b. Moving control items such as light switches to within reach ranges

c. Adjustments to exterior site walking surfaces including any necessary grading

d. Creation of an accessible parking space

e. Installation of access ramps

f. Widening of existing doorways for ease of access

g. Installation of accessible door hardware

h. Installation or adjustment of storage shelving and closet rods to within reach ranges

i. Installation of accessible toilet, bathroom sink, or kitchen sink plumbing fixtures

j. Installation of bathroom mirrors or medicine cabinets within lines of sight or reach ranges

k. Installation of grab bars at plumbing fixtures

l. Installation of roll-in showers

m. Installation of transfer seats in showers

n. Installation of tub seats

o. Installation or height adjustment of work counters in kitchens

p. Installation of front-controlled cooking appliances

q. Installation of alarm devices or doorbells for the hearing or visually impaired

r. Installation of lifts

s. Other modifications reasonably necessary to make the Homestead accessible to an individual with a disability or physical hardship who resides or will reside in the Homestead.

99- 346 C.M.R. ch. 33, § 2