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Increased Tax Credits for Accessible Low-Income Housing for Seniors and Disabled

This Act significantly increases federal Low-Income Housing Tax Credits (LIHTC) to boost the supply of affordable housing specifically designed for people with disabilities and older adults. It introduces a basis boost for projects where at least 50% of units are designated as accessible and are located in walkable neighborhoods. Furthermore, the law mandates states to allocate a specific percentage of funds to disability-focused projects and establishes resource centers to support developers.
Key points
Funding Increase: Federal LIHTC allocations are increased by over 150% (from $1.75 to $4.47 per capita), aiming to create a larger supply of affordable housing units.
Accessibility Priority: Projects where 50% or more of the units are designated for people with disabilities and are located in highly walkable areas will have their eligible basis increased to 130 percent.
Developer Support: State Resource Centers will be established to provide technical assistance, prioritizing nonprofit developers, first-time developers, and those serving communities with a history of housing discrimination.
State Requirement: States must ensure that at least 40% of LIHTC allocations over any three-year period go to projects designated to serve households with people with disabilities.
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Additional Information
Print number: 118_S_1377
Sponsor: Sen. Casey, Robert P., Jr. [D-PA]
Process start date: 2023-04-27
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Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Visitable Inclusive Tax credits for Accessible Living (VITAL) Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_1377.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-04-27.

What are the main provisions?

Key points include:

  • Funding Increase: Federal LIHTC allocations are increased by over 150% (from $1.75 to $4.47 per capita), aiming to create a larger supply of affordable housing units.
  • Accessibility Priority: Projects where 50% or more of the units are designated for people with disabilities and are located in highly walkable areas will have their eligible basis increased to 130 percent.
  • Developer Support: State Resource Centers will be established to provide technical assistance, prioritizing nonprofit developers, first-time developers, and those serving communities with a history of housing discrimination.
  • State Requirement: States must ensure that at least 40% of LIHTC allocations over any three-year period go to projects designated to serve households with people with disabilities.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Casey, Robert P., Jr. [D-PA].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-30.

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