Library / Laws / 113th / hr / H.R. 3145 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 3145
IN THE HOUSE OF REPRESENTATIVES
September 19, 2013Mr. McDermott (for himself, Mr. Paulsen, and Mr. Ellison) 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 permit students who were homeless youths or homeless veterans to occupy low-income housing units.
1.
Students who were homeless youths or homeless veterans permitted to occupy low-income housing units
(a)
In general
Section 42(i)(3)(D)(i) of the Internal Revenue Code of 1986 is amended by redesignating subclauses (II) and (III) as subclauses (IV) and (V) and inserting after subclause (I) the following new subclauses:
(II) a student who was (prior to occupying such unit) a homeless child or youth (as defined in section 725 of the McKinney-Vento Homeless Assistance Act),
(III) a student who was (prior to occupying such unit) a homeless veteran (as defined in section 2002 of title 38, United States Code),
.
(b)
Effective date
The amendments made by this section shall apply to determinations made on or after the date of the enactment of this Act.