,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #gcea  ,,in ,,the ,,house ,,of  
,,representatives  ,june #be1 #bjbj,mr4 
,gomez 7for himself1 ,mr4 ,panetta1 ,ms4
 ,snchez1 ,mr4 ,thompson of ,california1
 and ,ms4 ,judy ,chu of ,california7    
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 credit for low-income housing 
supportive services4  #a4 ,short title  
,this ,act may be cited as the          
,opportunity ,starts ,at ,home ,act4    
#b4 ,credit for low-income housing      
supportive services  7a7 ,in general    
,subpart ,d of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf is amended by   
inserting after section #db the         
following new section3  #db;,a4 ,credit 
for contributions to low-income housing 
supportive services  7a7 ,in general    
,for purposes of section #ch1 the amount
 of the low-income housing supportive   

services credit determined under this   
section for the applicable taxable year 
is an amount equal to #be percent of the
 qualified supportive housing           
contribution made by the taxpayer4  7b7 
,qualified supportive housing           
contribution ,for purposes of this      
section-- 7#a7 ,in general ,the term    
qualified supportive housing            
contribution means the total amount     
contributed in cash by the taxpayer to a
 qualified supportive housing reserve   
fund with respect to a qualified        
low-income building1 determined as of   
the date the building is placed in      
service4  7#b7 ,qualified supportive    
housing reserve fund ,the term qualified
 supportive housing reserve fund means1 
with respect to any qualified low-income
 building1 a separate fund reserved     
exclusively for payment for qualified   
supportive services provided to tenants 
of the building pursuant to an extended 
supportive services commitment4 ,the    
owner of such building shall designate  

an administrator to separately account  
for the amounts in the fund in such     
manner as the ,secretary may prescribe4 
7#c7 ,limitations  7,a7 ,in general ,no 
amount attributable to any governmental 
grant1 including grants provided by the 
government of any ,state1 possession1   
tribe1 or locality1 shall be taken into 
account under paragraph 7#a74  7,b7     
,dollar limitation ,the total qualified 
supportive housing contributions taken  
into account under this section with    
respect to any qualified low-income     
building shall not exceed-- 7i7         
#abj1jjj1 multiplied by  7ii7 the number
 of low-income units in the building    
which are occupied at the close of the  
applicable taxable year4  7c7           
,applicable taxable year ,for purposes  
of this section1 the term applicable    
taxable year means the #ast taxable year
 in the credit period with respect to   
the qualified low-income building       
described in subsection 7b77#a74  7d7   
,qualified supportive services ,for     

purposes of this section1 the term      
qualified supportive services means     
services-- 7#a7 provided by the owner of
 a qualified low-income building        
7directly or through contracts with a   
third-party service provider7 to tenants
 of the building1  7#b7 which include   
health services 7including mental health
 services71 coordination of tenant      
benefits1 job training1 financial       
counseling1 resident engagement         
services1 or services the principal     
purpose of which is to help tenants     
retain permanent housing1 or such other 
services as the ,secretary may by       
regulation provide1  7#c7 which are     
provided at no cost to tenants1 and     
7#d7 usage of or participation in which 
is not required for tenants4  ,such term
 includes reasonable and necessary      
measures for the provision of such      
services1 including measures to engage  
tenants in and coordinate such services 
and measures required to obtain the     
certification described in subsection   

7e77#d74  7e7 ,extended supportive      
services commitment ,the term extended  
supportive services commitment means any
 agreement between the owner of a       
qualified low-income building and the   
housing credit agency which-- 7#a7      
requires that amounts in a qualified    
supportive housing reserve fund are     
spent exclusively on the provision of   
qualified supportive services to tenants
 of such building1  7#b7 requires that  
the amounts in such fund be spent       
entirely during the extended use period1
 and provides for the manner in which   
such spending will be distributed across
 such period1  7#c7 requires the        
designation of #a or more individuals to
 engage tenants regarding and coordinate
 delivery of qualified supportive       
services1  7#d7 requires the maintenance
 of an appropriate certification1 as    
determined by the ,secretary after      
consultation with housing credit        
agencies1 for qualified supportive      
services1 subject to recertification at 

least once every #e years1  7#e7        
requires appropriate annual reporting to
 the housing credit agency on           
expenditures and outcomes1 as determined
 by such agency1 and  7#f7 is binding on
 all successors in ownership of such    
building4  7f7 ,recapture of qualified  
supportive housing reserve amounts  7#a7
 ,in general ,if the owner of a         
qualified low-income building is        
determined to be noncompliant with the  
extended supportive services commitment 
or extended low-income housing          
commitment with respect to such         
building1 any remaining amounts in the  
qualified supportive housing reserve    
fund with respect to such building shall
 be transferred to the housing credit   
agency4  7#b7 ,use of repayments ,a     
housing credit agency shall use any     
amount received pursuant to paragraph   
7#a7 only for purposes of qualified     
low-income buildings4  7g7 ,special     
rules  7#a7 ,in general ,notwithstanding
 any other provision of this section1 no

 credit shall be allowed under this     
section for any taxable year with       
respect to any qualified low-income     
building unless-- 7,a7 the building has 
received an allocation of the low-income
 housing credit under section #db by a  
housing credit agency which is approved 
by the governmental unit 7in accordance 
with rules similar to the rules of      
section #adg7;f77#b7 7other than        
subparagraph 7,b77ii7 thereof77 of which
 such agency is a part1  7,b7 the       
housing credit agency sets forth        
selection criteria to determine         
appropriate1 evidence-based supportive  
services and provides a procedure that  
the agency 7or an agent or other private
 contractor of such agency7 will follow 
in monitoring for noncompliance with the
 provisions of this section and in      
reporting such noncompliance to the     
,secretary1  7,c7 an extended low-income
 housing commitment is in effect with   
respect to such building as of the end  
of such taxable year1  7,d7 an extended 

supportive services commitment is in    
effect with respect to such building as 
of the end of such taxable year1 and    
7,e7 appropriate books and records for  
itemized expenses and expenditures with 
respect to the qualified supportive     
housing reserve fund are maintained on  
an annual basis1 and are available for  
inspection upon request by the housing  
credit agency4  7#b7 ,denial of double  
benefit ,the deductions otherwise       
allowed under this chapter for the      
taxable year shall be reduced by the    
amount of the credit allowed under this 
section for such taxable year4  7h7     
,definitions ,any term used in this     
section which is also used in section   
#db shall have the same meaning as when 
used in such section4  4  7b7 ,credit   
,to be part of general business credit  
7#a7 ,in general ,section #ch7;b7 of the
 ,internal ,revenue ,code of #aihf is   
amended by striking plus at the end of  
paragraph 7#cb71 by striking the period 
at the end of paragraph 7#cc7 and       

inserting 1 plus1 and by adding at the  
end the following new paragraph3  7#cd7 
the low-income housing supportive       
services credit determined under section
 #db;,a7a74  4  7#b7 ,treatment as      
specified credit ,clause 7iii7 of       
section #ch7;c77#d77;,b7 of such ,code  
is amended by inserting 1 and the credit
 determined under section #db;,a after  
#bjjg4  7c7 ,treatment for purposes of  
tax on base erosion payments ,paragraph 
7#d7 of section #ei;,a7b7 of the        
,internal ,revenue ,code of #aihf is    
amended by redesignating subparagraphs  
7,b7 and 7,c7 as subparagraphs 7,c7 and 
7,d71 respectively1 and by inserting    
after subparagraph 7,a7 the following   
new subparagraph3  7,b7 the low-income  
housing supportive services credit      
determined under section #db;,a7a71  4  
7d7 ,passive activity credits  7#a7 ,in 
general ,section #dfi of the ,internal  
,revenue ,code of #aihf is amended by   
striking #db each place it appears in   
subsections 7i77#c77;,c71               

7i77#f77;,b77i71 and 7k77#a7 and        
inserting #db or #db;,a4  7#b7          
,conforming amendments ,the headings of 
subsections 7i77#c77;,c7 and            
7i77#f77;,b7 of section #dfi of such    
,code are each amended by striking      
credit and inserting credits4  7e7      
,clerical amendment ,the table of       
sections for subpart ,d 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 #db the following   
new item3  ,sec4 #db;,a4 ,credit for    
contributions to low-income housing     
supportive services4  4  7f7 ,effective 
date ,the amendments made by this       
section shall apply to buildings placed 
in service after ,december #ca1 #bjbj4