The Mobility Means Freedom Tax Credit Act (H.R.2320)

The Mobility Means Freedom Tax Credit Act was introduced by Rep. Steve Cohen (D-TN), this important bill would provide a meaningful, 50% refundable tax credit to help individuals afford essential mobility-related devices—including prosthetic limbs and orthotic braces—reducing financial barriers and supporting independence and health for people with mobility disabilities.   

Why It Matters 

• Improves Access to Medically Necessary Devices: Out-of-pocket costs for O&P care can be significant—even with insurance.  H.R. 2320 would provide direct financial relief to individuals and families. 
• Includes the O&P Community: AOPA and other stakeholders successfully advocated to ensure that prosthetic and orthotic devices are explicitly included in the final version of the bill—correcting a past exclusion. 
• Promotes Health and Reduces Long-Term Costs: Access to mobility technology helps prevent complications like falls, obesity, pressure injuries, and diabetes—lowering overall healthcare expenditures over the long term. 
• Supports Independence and Economic Participation: Mobility enables individuals with limb loss or limb difference to fully participate in work, community, and family life. 

What the Bill Does 

• Creates a refundable 50% tax credit for the purchase of: Artificial limbs (prosthetics), Orthotic devices (leg, arm, back, and neck braces) , Powered or manual wheelchairs, or Enhancements or features that improve the function of these devices.
• Makes mobility more affordable for millions of Americans living with mobility disabilities 

The Mobility Means Freedom Tax Credit Act will help make critical mobility devices more accessible and affordable for individuals who rely on them to live healthy, independent lives. 

If you have any questions, contact Joe McTernan, Director of Health Policy and Advocacy at jmcternan@AOPAnet.org.