,i #aafth ,,congress #ast ,session ,h4 ,r4 #bbbe ,,in ,,the ,,house ,,of ,,representatives ,april #aj1 #bjai ,ms4 ,brownley of ,california introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide a refundable credit against tax for landlords of veterans receiving rental assistance under the ,veterans ,affairs ,supported ,housing program4 #a4 ,refundable credit for landlords of veterans receiving rental assistance under the ,veterans ,affairs ,supported ,housing program 7a7 ,in general ,subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #cf;,b the following new section3 #cf;,c4 ,landlords of veterans receiving rental assistance under the ,veterans ,affairs ,supported ,housing program ,in the case of a person who is an owner of a dwelling unit that is occupied by a veteran on whose behalf rental assistance is provided under section #h7o77#ai7 of the ,united ,states ,housing ,act of #aicg1 there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to #aj percent of the amount of such rental assistance received by such person for such taxable year4 4 7b7 ,conforming amendments 7#a7 ,section #fbaa7;b77#d77;,a7 of such ,code is amended by inserting #cf;,c1 after #cf;,b14 7#b7 ,section #acbd7;b77#b7 of title #ca1 ,united ,states ,code1 is amended by inserting #cf;,c1 after #cf;,b14 7#c7 ,the table of sections for subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #cf;,b the following new item3 ,sec4 #cf;,c4 ,landlords of veterans receiving rental assistance under the ,veterans ,affairs ,supported ,housing program4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years ending after the date of the enactment of this ,act4