The Maryland Independent Living Tax Credit: Get 50% Back on Your Home Accessibility Modifications

Making your home accessible isn't cheap. A bathroom remodel for a wheelchair user can run $8,000–$15,000. Widening doorways throughout a house? Easily $3,000–$6,000. Ramps, grab bars, stair lifts — costs add up fast. But if you live in Maryland and you're making these kinds of modifications, the state will pay back up to half of what you spend — up to $5,000 — as a direct credit against your income taxes.

It's called the Maryland Independent Living Tax Credit (ILTC), and most homeowners making accessibility upgrades have no idea it exists.

What Is the Maryland Independent Living Tax Credit?

In plain language: spend $10,000 making your home more accessible, and Maryland gives you $5,000 back on your state taxes. Spend $6,000, and you get $3,000 back. It applies to a wide range of modifications — broader than most homeowners expect.

What Modifications Qualify?

The program covers modifications that improve accessibility and remove barriers for people with disabilities. Qualifying improvements include:

• ✓
  Ramps and no-step entrances — Exterior access for wheelchair users or those with mobility limitations
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  Widened doorways — Minimum 32-inch clear width for wheelchair access
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  Grab bars — In bathrooms, hallways, and other areas
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  Lever-style door and faucet handles — Easier to operate for people with limited hand strength
• ✓
  Anti-scald devices — Critical safety modification for people with reduced sensation
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  Relocated electrical switches and outlets — ADA-compliant height (between 15 and 48 inches from the floor)
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  Roll-under counters and accessible kitchen modifications
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  Bathroom remodels — Roll-in showers, curbless shower entries, wheelchair maneuverability

Key requirement: the modification must be for a person with a disability, as defined under Maryland Human Services Article §7-101.

Whose Home Qualifies?

Here's a detail that surprises many people: the credit applies whether you're modifying your own home, a family member's home, or even a rental property — as long as the modifications are made for a qualifying individual with a disability.

So if you're a parent paying to make your adult child's rental apartment accessible, you may be able to claim the credit. If you're a homeowner preparing a bedroom suite for an aging parent moving in, those costs can qualify.

How Do You Apply?

The process runs through the Maryland Department of Housing and Community Development (DHCD):

1. 1

   Complete the modifications and keep all receipts, invoices, and documentation of the work performed.

2. 2

   Submit your expenses to DHCD for certification. DHCD reviews your documentation and certifies the approved credit amount.

3. 3

   File your Maryland state income tax return (or an amended return for a prior year) and attach the DHCD certification.

What Does This Actually Look Like in Practice?

Say you're installing a roll-in shower, widening two bathroom doorways, and adding grab bars throughout your home. Total contractor cost: $9,000.

That's not a hypothetical. Homeowners who work with knowledgeable contractors and understand these programs regularly recover a majority of their accessibility renovation costs.