,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #cjh  ,,in ,,the ,,house ,,of   
,,representatives  ,january #i1         
#bjbe,mr4 ,moore of ,utah 7for himself  
and ,ms4 ,strickland7 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 tax          
incentives for rental housing for       
members of the ,armed ,forces4  #a4     
,short title2 sense of ,congress  7a7   
,short title ,this ,act may be cited as 
the ,low ,income ,housing for ,defense  
,communities ,act4  7b7 ,sense of       
,congress ,it is the sense of ,congress 
that in addition to expanding and       
strengthening the affordable housing    
credit for active duty military members 
through the provisions in the ,low      
,income ,housing for ,defense           
,communities ,act1 further steps should 
be taken to drive investment into       
affordable housing projects in the      
,united ,states and boost overall       

housing supply for workers and families 
in the ,united ,states1 such as the     
,affordable ,housing ,credit            
,improvement ,act of #bjbc4  #b4 ,tax   
incentives for rental housing for       
members of the ,armed ,forces  7a7      
,military basic housing allowance not   
taken into account in applying certain  
income restrictions on residential      
rental projects  7#a7 ,low-income       
housing tax credit ,section #db7;i7 of  
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following new paragraph3  7#aj7 ,income 
determined without regard to military   
basic housing allowance ,payments under 
section #djc of title #cg1 ,united      
,states ,code1 as a basic pay allowance 
for housing shall not be taken into     
account in determining income for       
purposes of this section4  4  7#b7      
,tax-exempt bonds for qualified         
residential rental projects  7,a7 ,in   
general ,section #adb7;d77#b77;,b7 of   
such ,code1 as amended by subparagraph  

7,b71 is amended by inserting after     
clause 7i7 the following new clause3    
7ii7 ,income determined without regard  
to military basis housing allowance     
,payments under section #djc of title   
#cg1 ,united ,states ,code1 as a basic  
pay allowance for housing shall not be  
taken into account in determining income
 for purposes of clause 7i74  4  7,b7   
,repeal of deadwood ,section            
#adb7;d77#b77;,b7 of such ,code is      
amended by striking clauses 7ii71 7iii71
 and 7iv74  7#c7 ,effective date ,the   
amendments made by this subsection shall
 apply to determinations made after the 
date of the enactment of this ,act4  7b7
 ,increase in low-,income housing credit
 for buildings near certain large       
military installation  7#a7 ,in general 
,section #db7;d77#e77;,b7 of the        
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new clause3  7vi7 ,buildings  
near certain large military installation
  7,i7 ,in general ,any building which  

is located within #ae miles of a large  
military installation shall be treated  
as located in a difficult development   
area which is designated for purposes of
 this subparagraph4  7,,ii7 ,large      
military installation ,for purposes of  
this clause1 the term large military    
installation means any military         
installation with a total plant         
replacement value 7as determined by the 
,secretary of the ,defense7 in excess of
 #b1hcc1jjj1jjj4  4  7#b7 ,effective    
date ,the amendment made by this        
subsection shall apply to buildings     
placed in service after the date of the 
enactment of this ,act4  7#c7 ,no       
requirement that buildings be occupied  
solely by members of the ,armed ,forces 
,nothing in the amendment made by this  
subsection shall be applied or          
interpreted to require that buildings   
described in section                    
#db7;d77#e77;,b77vi7 of the ,internal   
,revenue ,code of #aihf 7as added by    
this section7 be occupied solely by     

members of the ,armed ,forces4