99- 346 C.M.R. ch. 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.
Notes
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