,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #ajjdi  ,,in ,,the ,,house ,,of 
,,representatives  ,august #f1 #bjbf,mr4
 ,evans of ,pennsylvania 7for himself   
and ,mr4 ,fitzpatrick7 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 improve the          
low-income housing credit4  #a4 ,short  
title ,this ,act may be cited as the    
,visitable ,inclusive ,tax credits for  
,accessible ,living 7,,vital7 ,act4  #b4
 ,purpose ,the purposes of this ,act are
 to--  7#a7 increase low-income housing 
tax credits to increase the stock of    
disability-accessible and affordable    
housing2  7#b7 ensure that ,states are  
using the ,federal tax credits to       
construct housing that will meet the    
needs of an aging population and        
currently underserved populations such  
as households with people with          
disabilities2  7#c7 encourage ,states to
 make sure older adults and underserved 

populations are integrated into their   
community and can fully participate in  
society2 and  7#d7 increase technical   
assistance1 awareness1 knowledge1 and   
understanding of the low-income housing 
credit program and the housing needs of 
older adults and people with            
disabilities4  #c4 ,findings ,congress  
makes the following findings3 7#a7 ,by  
#bjfj1 #a in every #d ,americans will be
 over age #fe1 and currently1 #b in #e  
adults over age #fe have a disability4  
,as people age1 they need structurally  
safe and functional housing that        
accommodates people with disabilities4  
7#b7 ,approximately #bf percent of      
people in the ,united ,states have a    
disability1 yet less than #f percent of 
the national housing supply is designed 
to be even rudimentarily accessible4    
7#c7 ,an accessible home offers specific
 features or technologies such as       
lowered kitchen counters and sinks1     
widened doorways1 and zero-step showers4
  7#d7 ,a lack of affordable and        

accessible housing can relegate people  
with disabilities to living in          
institutional settings when they would  
prefer to live in a community setting4  
7#e7 ,older adults and people with      
disabilities prefer to remain in their  
homes for as long as possible4 ,more    
than #hi percent of adults aged #fe and 
over hope to stay in their homes as they
 age4  7#f7 ,older adults and people    
with disabilities must be able to run   
errands1 work1 visit family and friends1
 and keep doctor appointments1 while not
 always being able to drive4 ,accessible
 and affordable public transit options  
and walkable and roll-able neighborhoods
 allow older adults and people with     
disabilities to remain independent and  
active in their communities4  7#g7 ,many
 older adults and people with           
disabilities are experiencing an        
affordability crisis4 ,more than        
#g1jjj1jjj older adults and people with 
disabilities receive ,federal monthly   
,supplemental ,security ,income and are 

priced out of every rental housing      
market in the ,united ,states4  #d4     
,increases in ,state allocations  7a7   
,in general ,clause 7ii7 of section     
#db7;h77#c77;,c7 of the ,internal       
,revenue ,code is amended-- 7#a7 in     
subclause 7,i71 by striking #a4ge and   
inserting the per capita amount1 and    
7#b7 in subclause 7,,ii71 by striking   
#b1jjj1jjj and inserting the minimum    
amount4  7b7 ,per capita amount2 minimum
 amount ,section #db7;h77#c7 of the     
,internal ,revenue ,code of #aihf is    
amended by striking subparagraphs 7,h7  
and 7,i7 and inserting the following3   
7,h7 ,per capita amount ,for purposes of
 subparagraph 7,c77ii77,i71 the per     
capita amount shall be determined as    
follows3 7i7 ,calendar year #bjbf ,for  
calendar year #bjbf1 the per capita     
amount is #d4be4  7ii7 ,calendar year   
#bjbg ,for calendar year #bjbg1 the per 
capita amount is the product of-- 7,i7  
#a4be1 and  7,,ii7 the dollar amount    
under clause 7i7 increased by an amount 

equal to-- 7aa7 such dollar amount1     
multiplied by  7bb7 the cost-of-living  
adjustment determined under section     
#a7;f77#c7 for such calendar year1      
determined by substituting calendar year
 #bjbd for calendar year #bjaf in       
subparagraph 7,a77ii7 thereof4  ,if the 
amount determined after application of  
the preceding sentence is not a multiple
 of #e1jjj1 such amount shall be rounded
 to the next lowest multiple of #e1jjj4 
7iii7 ,calendar years after #bjbg ,in   
the case of any calendar year after     
#bjbg1 the per capita amount is the     
dollar amount determined under clause   
7ii7 increased by an amount equal to--  
7,i7 such dollar amount1 multiplied by  
7,,ii7 the cost-of-living adjustment    
determined under section #a7;f77#c7 for 
such calendar year1 determined by       
substituting calendar year #bjbf for    
calendar year #bjaf in subparagraph     
7,a77ii7 thereof4  ,any amount increased
 under the preceding sentence which is  
not a multiple of #e cents shall be     

rounded to the next lowest multiple of  
#e cents4  7,i7 ,minimum amount ,for    
purposes of subparagraph 7,c77ii77,,ii71
 the minimum amount shall be determined 
as follows3 7i7 ,calendar year #bjbf    
,for calendar year1 #bjbf1 the minimum  
amount is #d1hgf1jjj4  7ii7 ,calendar   
year #bjbg ,for calendar year #bjbg1 the
 minimum amount is the product of-- 7,i7
 #a4be1 and  7,,ii7 the dollar amount   
under clause 7i7 increased by an amount 
equal to-- 7aa7 such dollar amount1     
multiplied by  7bb7 the cost-of-living  
adjustment determined under section     
#a7;f77#c7 for such calendar year1      
determined by substituting calendar year
 #bjbd for calendar year #bjaf in       
subparagraph 7,a77ii7 thereof4  ,if the 
amount determined after application of  
the preceding sentence is not a multiple
 of #e cents1 such amount shall be      
rounded to the next lowest multiple of  
#e cents4  7iii7 ,calendar years after  
#bjbg ,in the case of any calendar year 
after #bjbg1 the minimum amount is the  

dollar amount determined under clause   
7ii7 increased by an amount equal to--  
7,i7 such dollar amount1 multiplied by  
7,,ii7 the cost-of-living adjustment    
determined under section #a7;f77#c7 for 
such calendar year1 determined by       
substituting calendar year #bjbf for    
calendar year #bjaf in subparagraph     
7,a77ii7 thereof4  ,any amount increased
 under the preceding sentence which is  
not a multiple of #e1jjj shall be       
rounded to the next lowest multiple of  
#e1jjj4  4  7c7 ,effective date ,the    
amendments made by this section shall   
apply to calendar years beginning after 
,december #ca1 #bjbe4  #e4 ,increase in 
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 ,december #ca1 #bjbf4  #f4 
,requirement for projects designated to 
serve households with people with       
disabilities  7a7 ,in general ,paragraph
 7#a7 of section #db7m7 of the ,internal
 ,revenue ,code of #aihf is amended by  
adding at the end the following new     

subparagraph3  7,e7 ,projects designated
 to serve households with people with   
disabilities  7i7 ,in general ,the      
qualified allocation plan shall ensure  
that1 with respect to any #c-year       
period1 the applicable percentage is not
 less than #dj percent4  7ii7           
,applicable percentage ,for purposes of 
this subparagraph1 the applicable       
percentage is the ratio 7expressed as a 
percentage7 of-- 7,i7 the number of     
low-income units in all projects        
receiving an allocation of the housing  
credit dollar amount during such period 
which meet the requirements of subclause
 7,i7 of subsection 7d77#e77;,c77i71 to 
7,,ii7 the aggregate number of all      
low-income units in all projects        
receiving an allocation of the housing  
credit dollar amount during such period4
  7iii7 ,special rule ,for purposes of  
clause 7ii77,i71 any low-income unit    
which is part of a project which meets  
the requirements of both subclause 7,i7 
and subclause 7,,ii7 of subsection      

7d77#e77;,c77i7 shall be counted twice4 
4  7b7 ,effective date ,the amendments  
made by this section shall apply to     
allocations of housing credit dollar    
amounts made under qualified allocation 
plans 7as defined in section            
#db7m77#a77;,b7 of the ,internal        
,revenue ,code of #aihf7 adopted after  
,december #ca1 #bjbf4