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The Independent Living Tax Credit program is no longer accepting applications at this time. The program will reopen January 1, 2026.

Program Overview

​​​​The Maryland Department of Housing and Community Development (DHCD) offers a tax credit for Maryland residents who make their homes more accessible. You can get up to 50% of your renovation costs back, up to $5,000. This applies to your own home, a family member's home, or a rental property. To get this credit, you must have completed the renovations during the previous tax year. You must show what you spent using receipts, invoices, and before-and-after photos. The credit amount will depend on the accessibility features you added.

Eligible Applicants

To qualify for the Independent Living Tax Credit, you must:

1. Be a Maryland resident.
2. File taxes in Maryland for the same calendar year you made the renovations.
3. Have proof of payment for home renovations that include accessibility features.
4. Submit a completed application to DHCD and provide any additional information requested.

Eligible Renovations

The Department of Housing and Community Development aims to be flexible and accommodating for those seeking the Independent Living Tax Credit. Renovations that help a person in their home can qualify for a tax credit. Here are some examples of accessibility features:

• No-step entrance
• Doorways with a 32-inch wide (or wider) clear opening
• Grab bars and reinforced walls to support
• Handrails
• Rocker panel light switches
• Accessible route to no-step entrance inside and outside of home
• Accessible handles on doors, plumbing fixtures
• Chairlifts and elevators
• Visual smoke/fire/carbon monoxide alarm
• Roll-in shower/tub
• Alarms integrated into the unit to assist an individual with a sensory disability
• No-step route to accessible home entrance
• Railings for exterior or interior steps
• Railings for hallways
• Hallways/circulation paths 36 inches wide or more
• Slip-resistant floors
• Switches, doorbells, thermostats and breaker boxes at no more than 48 inches above the floor or electrical receptacles at least 15 inches above the floor
• Lever water controls
• Full extension pull-out drawers, shelves, and racks in base cabinets
• Accessible door hardware
• Bathroom mirrors or medicine cabinets within lines of sight or reach ranges
• Creation of accessible parking space
• Kitchen appliances/work spaces within lines of sight or reach ranges
• Maneuvering space of at least 30 inches by 48 inches in a bathroom or kitchen so that a person using a mobility aid may enter the room, open and close the door, and operate each fixture or appliance

Application Process

After completing your renovation, follow these steps to claim your tax credit:

1. File your taxes​​ for the tax year you completed the renovation.
2. Submit the completed Independent Living Tax Credit Application and supporting documentation online, by email, or by mail.
3. Submit your application to DHCD ​​by​ ​June 1st​​ of the current calendar year. DHCD will review your application by August 3​1st of the current calendar year.
4. ​Once approved, file an amended tax return (Form 502X) with the DHCD tax credit certification attached.

Note: DHCD can approve up to $1,000,000 in tax credits per year. If demand exceeds this amount, your credit may be reduced.

Contact Information

Independent Living Tax Credit Program
Email: ​DHCD.​SLP_Documenation@Maryland.gov
Address: Maryland Department of Housing and​ Community Development
Independent Living Tax Credit Program
Attn: SLP Intake Team
7800 Harkins Rd, 3rd Floor​
Lanham, MD 20706