HouseH.R. 10049119th Congress
Visitable Inclusive Tax credits for Accessible Living (VITAL) Act
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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10049 Introduced in House (IH)]
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119th CONGRESS
2d Session
H. R. 10049
To amend the Internal Revenue Code of 1986 to improve the low-income
housing credit.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
August 6, 2026
Mr. Evans of Pennsylvania (for himself and Mr. Fitzpatrick) introduced
the following bill; which was referred to the Committee on Ways and
Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to improve the low-income
housing credit.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Visitable Inclusive Tax credits for
Accessible Living (VITAL) Act''.
SEC. 2. PURPOSE.
The purposes of this Act are to--
(1) increase low-income housing tax credits to increase the
stock of disability-accessible and affordable housing;
(2) ensure that States are using the Federal tax credits to
construct housing that will meet the needs of an aging
population and currently underserved populations such as
households with people with disabilities;
(3) encourage States to make sure older adults and
underserved populations are integrated into their community and
can fully participate in society; and
(4) increase technical assistance, awareness, knowledge,
and understanding of the low-income housing credit program and
the housing needs of older adults and people with disabilities.
SEC. 3. FINDINGS.
Congress makes the following findings:
(1) By 2060, 1 in every 4 Americans will be over age 65,
and currently, 2 in 5 adults over age 65 have a disability. As
people age, they need structurally safe and functional housing
that accommodates people with disabilities.
(2) Approximately 26 percent of people in the United States
have a disability, yet less than 6 percent of the national
housing supply is designed to be even rudimentarily accessible.
(3) An accessible home offers specific features or
technologies such as lowered kitchen counters and sinks,
widened doorways, and zero-step showers.
(4) A lack of affordable and accessible housing can
relegate people with disabilities to living in institutional
settings when they would prefer to live in a community setting.
(5) Older adults and people with disabilities prefer to
remain in their homes for as long as possible. More than 89
percent of adults aged 65 and over hope to stay in their homes
as they age.
(6) Older adults and people with disabilities must be able
to run errands, work, visit family and friends, and keep doctor
appointments, while not always being able to drive. Accessible
and affordable public transit options and walkable and roll-
able neighborhoods allow older adults and people with
disabilities to remain independent and active in their
communities.
(7) Many older adults and people with disabilities are
experiencing an affordability crisis. More than 7,000,000 older
adults and people with disabilities receive Federal monthly
Supplemental Security Income and are priced out of every rental
housing market in the United States.
SEC. 4. INCREASES IN STATE ALLOCATIONS.
(a) In General.--Clause (ii) of section 42(h)(3)(C) of the Internal
Revenue Code is amended--
(1) in subclause (I), by striking ``$1.75'' and inserting
``the per capita amount'', and
(2) in subclause (II), by striking ``$2,000,000'' and
inserting ``the minimum amount''.
(b) Per Capita Amount; Minimum Amount.--Section 42(h)(3) of the
Internal Revenue Code of 1986 is amended by striking subparagraphs (H)
and (I) and inserting the following:
``(H) Per capita amount.--For purposes of
subparagraph (C)(ii)(I), the per capita amount shall be
determined as follows:
``(i) Calendar year 2026.--For calendar
year 2026, the per capita amount is $4.25.
``(ii) Calendar year 2027.--For calendar
year 2027, the per capita amount is the product
of--
``(I) 1.25, and
``(II) the dollar amount under
clause (i) increased by an amount equal
to--
``(aa) such dollar amount,
multiplied by
``(bb) the cost-of-living
adjustment determined under
section 1(f)(3) for such
calendar year, determined by
substituting `calendar year
2024' for `calendar year 2016'
in subparagraph (A)(ii)
thereof.
If the amount determined after
application of the preceding sentence
is not a multiple of $5,000, such
amount shall be rounded to the next
lowest multiple of $5,000.
``(iii) Calendar years after 2027.--In the
case of any calendar year after 2027, the per
capita amount is the dollar amount determined
under clause (ii) increased by an amount equal
to--
``(I) such dollar amount,
multiplied by
``(II) the cost-of-living
adjustment determined under section
1(f)(3) for such calendar year,
determined by substituting `calendar
year 2026' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
Any amount increased under the preceding
sentence which is not a multiple of 5 cents
shall be rounded to the next lowest multiple of
5 cents.
``(I) Minimum amount.--For purposes of subparagraph
(C)(ii)(II), the minimum amount shall be determined as
follows:
``(i) Calendar year 2026.--For calendar
year, 2026, the minimum amount is $4,876,000.
``(ii) Calendar year 2027.--For calendar
year 2027, the minimum amount is the product
of--
``(I) 1.25, and
``(II) the dollar amount under
clause (i) increased by an amount equal
to--
``(aa) such dollar amount,
multiplied by
``(bb) the cost-of-living
adjustment determined under
section 1(f)(3) for such
calendar year, determined by
substituting `calendar year
2024' for `calendar year 2016'
in subparagraph (A)(ii)
thereof.
If the amount determined after
application of the preceding sentence
is not a multiple of 5 cents, such
amount shall be rounded to the next
lowest multiple of 5 cents.
``(iii) Calendar years after 2027.--In the
case of any calendar year after 2027, the
minimum amount is the dollar amount determined
under clause (ii) increased by an amount equal
to--
``(I) such dollar amount,
multiplied by
``(II) the cost-of-living
adjustment determined under section
1(f)(3) for such calendar year,
determined by substituting `calendar
year 2026' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
Any amount increased under the preceding
sentence which is not a multiple of $5,000
shall be rounded to the next lowest multiple of
$5,000.''.
(c) Effective Date.--The amendments made by this section shall
apply to calendar years beginning after December 31, 2025.
SEC. 5. INCREASE IN CREDIT FOR PROJECTS DESIGNATED TO SERVE HOUSEHOLDS
WITH PEOPLE WITH DISABILITIES.
(a) In General.--Paragraph (5) of section 42(d) of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
subparagraph:
``(C) Increase in credit for projects designated to
serve households with people with disabilities.--
``(i) In general.--In the case of any
building--
``(I) 50 percent or more of the
low-income units in the building are
units designated by the taxpayer to
meet the applicable design standards
for occupancy by persons with mental,
physical, sensory, or developmental
disabilities,
``(II) which is located in a census
block group designated by the
Environmental Protection Agency as
being--
``(aa) above average or
better in terms of walkability,
or
``(bb) adjacent to 2 or
more census tracts described in
item (aa), and
``(III) which is designated by the
housing credit agency as requiring the
increase in credit under this
subparagraph in order for such building
to be financially feasible as part of a
qualified low-income housing project,
subparagraph (B) shall not apply to the portion
of such building which is comprised of such
units, and the eligible basis of such portion
of the building shall be 150 percent of such
basis determined without regard to this
subparagraph.
``(ii) Design standards.--For purposes of
clause (i)(I), the term `applicable design
standards' means the principles and standards
of adaptable design as detailed in the Uniform
Federal Accessibility Standards, or any
successor standard designated by the
Secretary.''.
(b) Effective Date.--The amendment made by this section shall apply
to buildings which receive allocations of housing credit dollar amount
or, in the case of projects financed by tax-exempt obligations as
described in section 42(h)(4) of the Internal Revenue Code of 1986,
which are first taken into account under section 146 of such Code,
after December 31, 2026.
SEC. 6. REQUIREMENT FOR PROJECTS DESIGNATED TO SERVE HOUSEHOLDS WITH
PEOPLE WITH DISABILITIES.
(a) In General.--Paragraph (1) of section 42(m) of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
subparagraph:
``(E) Projects designated to serve households with
people with disabilities.--
``(i) In general.--The qualified allocation
plan shall ensure that, with respect to any 3-
year period, the applicable percentage is not
less than 40 percent.
``(ii) Applicable percentage.--For purposes
of this subparagraph, the applicable percentage
is the ratio (expressed as a percentage) of--
``(I) the number of low-income
units in all projects receiving an
allocation of the housing credit dollar
amount during such period which meet
the requirements of subclause (I) of
subsection (d)(5)(C)(i), to
``(II) the aggregate number of all
low-income units in all projects
receiving an allocation of the housing
credit dollar amount during such
period.
``(iii) Special rule.--For purposes of
clause (ii)(I), any low-income unit which is
part of a project which meets the requirements
of both subclause (I) and subclause (II) of
subsection (d)(5)(C)(i) shall be counted
twice.''.
(b) Effective Date.--The amendments made by this section shall
apply to allocations of housing credit dollar amounts made under
qualified allocation plans (as defined in section 42(m)(1)(B) of the
Internal Revenue Code of 1986) adopted after December 31, 2026.
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