,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #hedg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #bc1 #bjbd,mr4   
,neguse introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,f9ancial ,s]vices1 = a p]iod to be     
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to direct !        
,secret>y ( ,h\s+ & ,urban ,developm5t  
to e/abli% a univ]sal design /&>ds      
c]tification sy/em & to e/abli% a       
refundable tax cr$it = individuals &    
gr\ps t con/ruct or r5ovate build+s &   
resid5ces1 & = o!r purposes4  #a4 ,%ort 
title ,?is ,act may be cit$ z !         
,univ]sal ,design ,/&>d ,tax ,inc5tive  
,act4  #b4 ,c]tification  7a7 ,9 g5]al  
,n lat] ?an #a ye> aft] ! date ( !      
enactm5t ( ?is section1 ! ,secret>y (   
,h\s+ & ,urban ,developm5t1 9           
coord9ation ) ! head ( ea* cov]$ ag5cy1 
%all e/abli% a c]tification sy/em ?r\gh 

:i* an own] ( a dwell+ unit or a        
comm]cial unit may h su* unit c]tifi$ by
 ! ,secret>y z meet+ ! univ]sal design  
/&>ds4  7b7 ,work+ gr\p  7#a7 ,9 g5]al  
,! ,secret>y %all1 n lat] ?an #a ye>    
aft] ! date ( ! enactm5t ( ?is section  
e/abli% a univ]sal design work+ gr\p4   
7#b7 ,memb]%ip ,! work+ gr\p e/abli%$ "u
 p>agraph 7#a7 %all be made up (-- 7,a7 
/aff f ,f$]al ag5cies1 includ+ f-- 7i7 !
 ,dep>tm5t ( ,agriculture2  7ii7 !      
,dep>tm5t ( ,vet]ans ,affairs2  7iii7 ! 
,f$]al ,h\s+ ,f9ance ,ag5cy2 &  7iv7 !  
,dep>tm5t ( ,heal? & ,human ,s]vices2   
7,b7 community p>tn]s1 includ+-- 7i7 !  
,,a>p2  7ii7 ! ,national ,c\ncil on     
,ag+2  7iii7 ! ,univ]sal ,design        
,project2  7iv7 ! ,c5t]s = ,indep5d5t   
,liv+2  7v7 ,c]tifi$ ,ag+-9-,place      
,speciali/s2 &  7vi7 ! ,national        
,disability ,rights ,network4  7,c7     
academic p>tn]s2  7,d7 indu/ry p>tn]s2  
7,e7 heal? pr(essionals1 includ+        
occupational !rapi/s2 &  7,f7           
individuals ) liv$ exp]i5ce (           

disability4  7#c7 ,duties ,! work+ gr\p 
e/abli%$ by ! ,secret>y pursuant to     
p>agraph 7#a7 %all-- 7,a7 e/abli%       
univ]sal design /&>ds t comply ) !      
requirem5ts describ$ 9 subsection 7c7 & 
issue su* updates ( su* /&>ds z ! work+ 
gr\p det]m9es appropriate2  7,b7 e/abli%
 a timel9e = ! c]tification process     
describ$ 9 subsection 7d72  7,c7 provide
 recomm5dations to ! ,secret>y on !     
lic5s+ process describ$ 9 subsection    
7f72 &  7,d7 make a recomm5dation to !  
,secret>y ( ! ,treasury = regulations to
 det]m9e :i* build+s r5ovations are     
suffici5t to qualify = ! tax cr$it      
e/abli%$ "u section #c4  7c7 ,/&>ds ,!  
univ]sal design /&>ds e/abli%$ by !     
work+ gr\p describ$ 9 subsection 7b7    
%all-- 7#a7 ensure t ea* c]tifi$ dwell+ 
unit or comm]cial unit-- 7,a7 is useful 
& m>ketable to p ) div]se abilities2    
7,b7 accommodates a range ( individual  
pref]5ces & abilities2  7,c7 is design$ 
to provide in=mation to resid5ts &      
visitors ) v>y+ s5sory abilities2  7,d7 

is design$ 9 a mann] t m9imizes haz>ds &
 ! adv]se consequ5ces ( accid5tal or    
un9t5d$ actions2  7,e7 is design$ 9 a   
mann] t is simple & intuitive to use1   
reg>dless ( ! exp]i5ce1 k1 language     
skills1 & conc5tration level ( ! us]2   
7,f7 is design$ 9 a mann] to all[ =     
effici5t & com=table use ) m9imum       
fatigue2 &  7,g7 provides appropriate   
space = approa*1 rea*1 manipulation1 &  
use ( all aspects ( ! unit reg>dless ( !
 body size1 po/ure1 or mobility ( !     
resid5t or visitor to ! dwell+ unit2    
7#b7 require1 at a m9imum1 t c]tifi$    
dwell+ units & comm]cial units comply ) 
! ,,ada ,/&>ds = ,accessible ,design2 & 
7#c7 be updat$ n lat] ?an #e ye>s f !   
date ( e/abli%m5t ( su* /&>ds1 & e #e   
ye>s !reaft]1 to reflect any *anges 9   
ne$s ( resid5ts or visitors & any *anges
 9 te*nology4  7d7 ,c]tification  7#a7  
,9 g5]al ,if an own] ( a dwell+ unit or 
comm]cial unit wants su* unit to be     
c]tifi$ by ! ,secret>y z comply+ !      
univ]sal design /&>ds1 su* own] %all    

submit an application = c]tification to 
! ,secret>y at su* "t & 9 su* mann] z ! 
,secret>y may reasonably require & su*  
application %all include su* in=mation z
 is necess>y = ! ,secret>y to confirm   
su* unit is compliant ) ! univ]sal      
design /&>ds4  7#b7 ,v]ification ,all   
in=mation 9 any application submitt$ to 
! ,secret>y pursuant to p>agraph 7#a7   
%all be v]ifi$ by a lic5s$ inspector1 at
 ! co/ ( ! own] ( ! dwell+ unit or      
comm]cial unit unless su* lic5s$        
inspector agrees to provide su*         
inspection on a co/-free basis4  7#c7   
,c]tification ( multi-unit build+s  7,a7
 ,build+s ) #a to #d units ,) respect to
 a build+ conta9+ #a to #d dwell+ units 
or comm]cial units1 ! prop]ty may be    
c]tifi$ z accessible if all common areas
 & all units 9 ! build+ comply ) !      
univ]sal design /&>ds4  7,b7 ,build+s ) 
#e or m units ,) respect to a build+    
conta9+ #e or m dwell+ units or         
comm]cial units1 ! prop]ty may be       
c]tifi$ z accessible if all common areas

 9 ! build+ comply ) ! univ]sal design  
/&>ds & n less ?an #ej p]c5t ( all !    
units 9 ! build+ comply ) ! univ]sal    
design /&>ds4  7#d7 ,label ,if ! lic5s$ 
inspector det]m9es t ! dwell+ unit meets
 ! univ]sal design /&>ds1 ! own] ( !    
dwell+ unit or comm]cial unit may use ! 
univ]sal design label e/abli%$ by !     
,secret>y pursuant to subsection 7e7 :5 
m>ket+ su* dwell+ unit or comm]cial unit
 to pot5tial t5ants & buy]s4  7#e7      
,re-c]tification  7,a7 ,9 g5]al ,an own]
 ( a dwell+ unit or comm]cial unit      
c]tifi$ "u ?is section %all h su* unit  
re-c]tifi$ be=e ! date t is #aj ye>s    
aft] ! date ( ! mo/ rec5t c]tification  
to cont9ue us+ ! label e/abli%$ pursuant
 to subsection 7e7 :5 m>ket+ su* unit4  
7,b7 ,r5ovation ,if a unit c]tifi$ "u   
?is section is r5ovat$1 ! own] ( su*    
unit %all reapply = c]tification "u ?is 
section be=e us+ ! label e/abli%$       
pursuant to subsection 7e7 :5 m>ket+ su*
 unit4  7,c7 ,own]%ip *ange ,if own]%ip 
( a dwell+ unit or comm]cial unit       

c]tifi$ "u ?is section *anges1 ! new    
own] ( su* unit may n use ! label       
e/abli%$ pursuant to subsection 7e7 :5  
m>ket+ su* unit until su* new own] has  
su* unit re-c]tifi$4  7e7 ,univ]sal     
design label -- 7#a7 ,9 g5]al ,!        
,secret>y %all e/abli% a label t is     
design$ to id5tify a dwell+ unit or     
comm]cial unit z hav+ be5 c]tifi$ by !  
,secret>y z comply+ ) ! univ]sal design 
/&>ds4  7#b7 ,public aw>5ess ,!         
,secret>y1 9 coord9ation ) ! head ( ea* 
cov]$ ag5cy1 %all "w to increase public 
aw>5ess ( ! label e/abli%$ pursuant to  
p>agraph 7#a71 includ+ by provid+       
special outrea* to small bus9ess own]s  
:o are lic5s$ z a pr(essional eng9e] or 
regi/]$ ar*itect 9 any ,/ate4  7f7      
,lic5s+ ( inspectors  7#a7 ,9 g5]al ,!  
,secret>y %all issue lic5ses to         
inspectors to v]ify ! in=mation 9 any   
application submitt$ to ! ,secret>y     
pursuant to subsection 7d74  7#b7       
,t]m9ation ( lic5se ,! ,secret>y %all   
t]m9ate ! lic5se ( an inspector if su*  

inspector is f\nd to h incorrectly      
c]tifi$ #b or m dwell+ units or         
comm]cial units dur+ any #b-ye> p]iod4  
7#c7 ,falsification ,if an inspector    
lic5s$ by ! ,secret>y pursuant to       
p>agraph 7#a7 is f\nd by ! ,secret>y to 
h falsifi$ in=mation ) respect to any   
application submitt$ "u ?is section1 !  
,secret>y may pursue rec\rse "u ,f$]al  
law & any applicable ,/ate or           
,t]ritorial lic5s+ laws4  #c4 ,univ]sal 
,design ,/&>d ,tax ,cr$it  7a7 ,9 g5]al 
,subp>t ,b ( "p ,,iv ( sub*apt] ,a ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#cj;,e4 ,univ]sal design /&>d cr$it  7a7
 ,9 g5]al ,!re %all be all[$ z a cr$it  
aga9/ ! tax impos$ by ?is *apt] a cr$it 
9 an am\nt equal to ! sum (-- 7#a7 #bj  
p]c5t ( ! qualifi$ univ]sal design      
exp5ses ( ! taxpay] = ! taxable ye> t   
are attributable to design or           
con/ruction ( a new build+1 plus  7#b7  
#ej p]c5t ( ! qualifi$ univ]sal design  
exp5ses ( ! taxpay] = ! taxable ye> t   

are attributable to r5ovation ( an exi/+
 build+4  7b7 ,qualifi$ univ]sal design 
exp5ses ,= purposes ( ?is section1 ! t]m
 qualifi$ univ]sal design exp5ses means 
am\nts paid or incurr$ ) respect to a   
build+ c]tifi$ "u section #b7;d7 ( !    
,univ]sal ,design ,/&>d ,tax ,inc5tive  
,act dur+ ! taxable ye> = design1       
con/ruction1 or r5ovations ( su* build+ 
p]=m$ 9 ord] to receive su*             
c]tification4  7c7 ,special rules  7#a7 
,basis r$uction ,= purposes ( ?is       
subtitle1 ! basis ( any prop]ty = :i* a 
cr$it is all[able "u ?is section %all be
 r$uc$ by ! am\nt ( su* cr$it s all[$4  
7#b7 ,no d\ble b5efit ,no o!r cr$it or  
d$uction %all be all[$ "u ?is *apt] =   
am\nts ) respect to :i* a cr$it is all[$
 "u ?is section4  7#c7 ,application )   
o!r cr$its  7,a7 ,bus9ess cr$it treat$ z
 "p ( g5]al bus9ess cr$it ,s mu* ( !    
cr$it :i* w\ld be all[$ "u subsection   
7a7 = any taxable ye> 7det]m9$ )\t reg>d
 to ?is subsection7 t is attributable to
 prop]ty ( a "* subject to an all[ance =

 depreciation %all be treat$ z a cr$it  
li/$ 9 section #ch7;b7 = su* taxable ye>
 7& n all[$ "u subsection 7a774  7,b7   
,cr$it made refundable = individuals ,9 
! case ( an individual1 ! cr$it all[$ "u
 subsection 7a7 %all be treat$ z a cr$it
 all[$ "u subp>t ,c & n z a cr$it all[$ 
"u ?is subp>t4  7#d7 ,no m$ical         
docum5tation requir$ ,! ,secret>y may n 
require any p]son to submit any m$ical  
docum5tation 9 ord] to be all[$ a cr$it 
"u subsection 7a74  4  7b7 ,cr$it       
includ$ 9 g5]al bus9ess cr$it ,section  
#ch7;b7 is am5d$ by /rik+ plus at ! end 
( p>agraph 7#dj71 by /rik+ ! p]iod at ! 
end ( p>agraph 7#da7 & ins]t+ a comma1 &
 by add+ at ! end ! foll[+ new p>agraph3
  7#db7 ! portion ( ! univ]sal design   
/&>d cr$it to :i* section               
#cj;,e7c77#c77;,a7 applies4  4  7c7     
,basis adju/m5t ,section #ajaf7;a7 ( su*
 ,code is am5d$ by /rik+ & at ! end (   
p>agraph 7#cg71 by /rik+ ! p]iod at !   
end ( p>agraph 7#ch7 & ins]t+ 1 &1 & by 
add+ at ! end ! foll[+ new p>agraph3    

7#ci7 to ! ext5t provid$ 9 section      
#cj;,e7,c77#a74  4  7d7 ,cl]ical am5dm5t
 ,! table ( sections = subp>t ,b ( "p   
,,iv ( sub*apt] ,a ( su* ,code is am5d$ 
by add+ at ! end ! foll[+ new item3     
,sec4 #cj;,e4 ,univ]sal design /&>d     
cr$it4  4  7e7 ,outrea* ,! ,secret>y ( !
 ,treasury & ! ,secret>y ( ,h\s+ &      
,urban ,developm5t %all c>ry out an     
outrea* campaign to make ! public aw>e (
 ! cr$it e/abli%$ by ! am5dm5ts made by 
?is section4  7f7 ,report ,! ,secret>y (
 ! ,treasury %all annually publi% on !  
website ( ! ,dep>tm5t ( ! ,treasury an  
analysis ( ! total numb] ( taxpay]s     
claim+ ! cr$it e/abli%$ by section      
#cj;,e ( su* ,code & ! aggregate value (
 cr$its all[$ "u su* section = ! mo/    
rec5t cal5d> ye>4  7g7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to build+s con/ruct$ or r5ovat$   
aft] ! date ( ! enactm5t ( ?is ,act4    
#d4 ,reports to ,congress  7a7 ,brief+  
,n lat] ?an #e ye>s aft] ! date (       
enactm5t ( ?is ,act1 ! ,secret>y1 9     

conjunction ) ! ,commission]1 %all brief
 ! appropriate congressional committees 
on ! progress ( ! bill z measur$ by !   
increase ( ! ,nation's accessible h\s+  
/ock & numb] ( individuals t appli$ = ! 
cr$it4  7b7 ,fir/ report on accessible  
h\s+ ,n lat] ?an #e ye>s aft] ! date (  
enactm5t ( ?is ,act1 ! ,secret>y1 9     
conjunction ) ! ,commission]1 %all      
submit to ! appropriate congressional   
committees a report t-- 7#a7 summ>izes &
 evaluates ! implem5tation ( su* tax    
cr$it & ! impact ( ! ,unit$ ,/ates      
increas+ x's accessible h\s+ supply = p 
) disabilities & s5ior citiz5s2  7#b7   
describes ! nature & ext5t ( !          
coord9ation among ! relevant ,f$]al     
dep>tm5ts & ag5cies on ! implem5tation (
 su* /rategy2  7#c7 outl9es ! monitor+ &
 evaluation tools1 me*anisms1 & common  
indicators to assess progress made on   
increase ( ! ,nation's accessible h\s+  
/ock2 &  7#d7 provides recomm5dations = 
improv+ ! program & cr$it4  7c7 ,second 
report on accessible h\s+ ,n lat] ?an   

#aj ye>s aft] ! date ( enactm5t ( ?is   
,act1 ! ,secret>y1 9 conjunction ) !    
,commission]1 %all submit to !          
appropriate congressional committees a  
report t-- 7#a7 summ>izes & evaluates ! 
implem5tation ( su* tax cr$it & ! impact
 ( ,unit$ ,/ates' increas+ x's          
accessible h\s+ supply = p )            
disabilities & s5ior citiz5s2  7#b7     
describes ! nature & ext5t ( !          
coord9ation among ! relevant ,f$]al     
dep>tm5ts & ag5cies on ! implem5tation (
 su* /rategy2  7#c7 outl9es ! monitor+ &
 evaluation tools1 me*anisms1 & common  
indicators to assess progress made on   
increase ( ! ,nation's accessible h\s+  
/ock2 &  7#d7 provides recomm5dations = 
improv+ ! program & cr$it4  #e4         
,def9itions ,9 ?is ,act3 7#a7 ,ag5cy ,! 
t]m ,ag5cy ref]s to ! ,int]nal ,rev5ue  
,s]vice4  7#b7 ,appropriate             
congressional committees ,! t]m         
appropriate congressional committees    
includes to be provid$4  7#c7           
,commission] ,! t]m ,commission] ref]s  

to ! ,commission] ( ! ,int]nal ,rev5ue  
,s]vice4  7#d7 ,cov]$ ag5cy ,! t]m cov]$
 ag5cy means-- 7,a7 ! ,dep>tm5t (       
,agriculture2  7,b7 ! ,dep>tm5t (       
,vet]ans ,affairs2  7,c7 ! ,f$]al ,h\s+ 
,f9ance ,ag5cy2 &  7,d7 ! ,dep>tm5t (   
,heal? & ,human ,s]vices1 includ+-- 7i7 
! ,adm9i/ration = ,community ,liv+2 &   
7ii7 ! ,c5t]s = ,disease ,control &     
,prev5tion4  7#e7 ,secret>y ,! t]m      
,secret>y ref]s to ,secret>y ( !        
,dep>tm5t ( ,h\s+ & ,urban ,developm5t4 
7#f7 ,univ]sal design /&>ds ,! t]m      
univ]sal design /&>ds ref]s to ! /&>ds  
e/abli%$ pursuant to section #b7;c7 t   
ensure environm5ts1 products1 & s]vices 
are accessible & usable by p ( all      
abilities1 disabilities1 & ages4