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This bill amends the Internal Revenue Code to increase the low-income housing tax credit ceiling for certain states in 2023–2025 and modifies tax-exempt bond financing requirements for affordable housing projects. It also reauthorizes and reforms the Generalized System of Preferences (GSP) trade program by adding new eligibility criteria related to environmental enforcement, human rights, women's entrepreneurship, rule of law, anti-corruption measures, and digital trade barriers, while requiring public notice and comment procedures for eligibility determinations.
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