,,ii  #aahth ,,congress  #b;d ,session  
,s4 #cibe  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,march #ab1    
#bjbd,mr4 ,casey introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to increase the 
low-income housing credit for projects  
designated to serve households with     
people with disabilities4  #a4 ,short   
title ,this ,act may be cited as the    
,boosting ,tax ,credits for ,accessible 
,housing ,act4  #b4 ,increase in        
low-income housing credit for projects  
designated to serve households with     
people with disabilities  7a7 ,in       
general ,paragraph 7#e7 of section      
#db7;d7 of the ,internal ,revenue ,code 
of #aihf is amended by adding at the end
 the following new subparagraph3  7,c7  
,increase in credit for projects        
designated to serve households with     
people with disabilities  7i7 ,in       
general ,in the case of any building--  

7,i7 #ej 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 mental1       
physical1 sensory1 or developmental     
disabilities1  7,,ii7 which is located  
in a census block group designated by   
the ,environmental ,protection ,agency  
as being-- 7aa7 above average or better 
in terms of walkability1 or  7bb7       
adjacent to #b or more census tracts    
described in item 7aa71 and  7,,iii7    
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 project1   
subparagraph 7,b7 shall not apply to the
 portion of such building which is      
comprised of such units1 and the        
eligible basis of such portion of the   
building shall be #aej percent of such  
basis determined without regard to this 

subparagraph4  7ii7 ,design standards   
,for purposes of clause 7i77,i71 the    
term applicable design standards means  
the principles and standards of         
adaptable design as detailed in the     
,uniform ,federal ,accessibility        
,standards1 or any successor standard   
designated by the ,secretary4  4  7b7   
,effective date ,the amendment made by  
this section shall apply to buildings   
which receive allocations of housing    
credit dollar amount or1 in the case of 
projects financed by tax-exempt         
obligations as described in section     
#db7;h77#d7 of the ,internal ,revenue   
,code of #aihf1 which are first taken   
into account under section #adf of such 
,code1 after the date of the enactment  
of this ,act4