LIHTC Security Act
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Summary
The bill amends the Internal Revenue Code's Low-Income Housing Tax Credit rules to require that, for a qualified low-income building to receive the credit, all relevant low-income units must not be occupied by aliens who are not described in section 214(a) of the Housing and Community Development Act of 1980. States may instead elect to reduce the housing credit dollar amount by 5 percent in lieu of this occupancy requirement, and buildings meeting certain pre-2027 financing or allocation conditions may apply a 75 percent transition standard for taxable years beginning before January 1, 2031. The provisions take effect for taxable years beginning after December 31, 2027 (occupancy requirement) and calendar years beginning after December 31, 2027 (state election).
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How your representatives voted
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