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The ASAP Housing Act amends the Internal Revenue Code to exempt certain bonds from volume cap limitations when used to finance affordable rental housing. Specifically, it allows bonds issued between 2025 and 2034 to finance the preservation, improvement, or development of rental housing buildings where 100 percent of units are affordable for low-income households to bypass the state volume cap that normally limits tax-exempt bond issuance. The bill also coordinates this exemption with the Low-Income Housing Credit to ensure consistency in the tax code.
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