civics.gg/H.R. 9281
H.R. 9281·FederalIn CommitteeInfrastructure

DASH Act

Sponsored by Rep. Hoyle, Val T. [D-OR-4] (D-OR)Introduced June 11, 2026Read full text ↗

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 9281 Introduced in House (IH)]

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119th CONGRESS 2d Session H. R. 9281

To provide rental vouchers for the homeless, and for other purposes.

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IN THE HOUSE OF REPRESENTATIVES

June 11, 2026

Ms. Hoyle of Oregon (for herself and Mr. Carbajal) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

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A BILL

To provide rental vouchers for the homeless, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) Short Title.--This Act may be cited as the ``Decent, Affordable, Safe Housing for All Act'' or the ``DASH Act''. (b) Table of Contents.--The table of contents for this Act is as follows:

Sec. 1. Short title; table of contents. TITLE I--GENERAL HOUSING ASSISTANCE

Sec. 101. Rental vouchers for the homeless. Sec. 102. Land acquisition and construction. Sec. 103. Modular construction pilot program. Sec. 104. Supporting pro-housing development. Sec. 105. Permanent authorization of appropriations for McKinney-Vento Homeless Assistance Act grants. TITLE II--REVENUE PROVISIONS

Sec. 201. Increases in State allocations. Sec. 202. Buildings designated to serve extremely low-income households. Sec. 203. Inclusion of Indian areas as difficult development areas for purposes of certain buildings. Sec. 204. Inclusion of rural areas as difficult development areas. Sec. 205. Increase in credit for bond-financed projects designated by housing credit agency. Sec. 206. Repeal of qualified contract option. Sec. 207. Modification and clarification of rights relating to building purchase. Sec. 208. Prohibition of local approval and contribution requirements. Sec. 209. Increase in credit for low-income housing supportive services. Sec. 210. Study of tax incentives for the conversion of commercial property to affordable housing. Sec. 211. Renters credit. Sec. 212. Middle-income housing tax credit. Sec. 213. Neighborhood homes credit. Sec. 214. First-time homebuyer refundable credit. Sec. 215. Losses from the sale of principal residences. Sec. 216. Repeal of limitation on personal casualty loss deduction. Sec. 217. Permanent exclusion from gross income of discharge of qualified principal residence indebtedness.

TITLE I--GENERAL HOUSING ASSISTANCE

SEC. 101. RENTAL VOUCHERS FOR THE HOMELESS.

(a) In General.--Section 8(o) of the United States Housing Act of 1937 (42 U.S.C. 1437f(o)) is amended by adding at the end the following: ``(22) Rental vouchers for the homeless.-- ``(A) Definitions.--In this paragraph: ``(i) At risk of homelessness.--The term `at risk of homelessness' has the meaning given the term in section 401(1) of the McKinney- Vento Homeless Assistance Act (42 U.S.C. 11360), except that `50 percent' shall be substituted for `30 percent' in subparagraph (A) of that section. ``(ii) Capacity-building period.--The term `capacity-building period' means the 2-year period beginning on the date on which the formula is established under subparagraph (E)(ii). ``(iii) Continuum of care.--The term `continuum of care' has the meaning given the term in section 578.3 of title 24, Code of Federal Regulations, or any successor regulation. ``(iv) Eligible public housing agency.--The term `eligible public housing agency' means a public housing agency that-- ``(I) administers assistance under this subsection through a contract for annual contributions entered into with the Secretary; ``(II) has a partnership with a public child welfare agency and a continuum of care that-- ``(aa) has a system for identifying and referring eligible recipients for assistance under this paragraph from the public housing agency, including by providing a written certification that the eligible recipient is eligible to receive the assistance; and ``(bb) will, to the greatest extent practicable, provide or facilitate the provision of supportive services to those eligible recipients; and ``(III) submits to the Secretary a statement describing-- ``(aa) how the public housing agency will connect eligible recipients with local community resources, to the extent available; and ``(bb) the plan for use of capacity-building funding under subparagraph (E), including--

``(AA) a timeline for the use of that funding within the capacity-building period;

``(BB) hiring and personnel needs;

``(CC) physical infrastructure needs; and

``(DD) technological infrastructure needs, including upgrades to the HMIS, and any other capacity-related investments that are necessary to administer assistance under this paragraph.

``(v) Eligible recipient.--The term `eligible recipient' means any individual or family experiencing homelessness or at risk of homelessness with an income that is less than 50 percent of the area median income. ``(vi) Experiencing homelessness; homeless.--The terms `experiencing homelessness' and `homeless' means an individual or family who is-- ``(I) living in a place not meant for human habitation or in an emergency shelter; ``(II) living in transitional housing for homeless persons and was homeless before entering transitional housing or an emergency shelter; ``(III) fleeing domestic violence; or ``(IV) at risk of homelessness. ``(vii) HMIS.--The term `HMIS' means the community-wide homeless management information system described in section 402(f)(3)(D) of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360a(f)(3)(D)). ``(viii) Public housing agency.--The term `public housing agency' includes a tribally designated housing entity. ``(ix) Referral.--The term `referral' means an affirmative connection between the voucher recipient and the organization providing services to the voucher recipient. ``(x) Service coordinator.--The term `service coordinator' means an individual employed directly by a public housing agency who provides general case management and referral services to each voucher recipient served by the public housing agency, which shall include-- ``(I) an individual intake screening of each voucher recipient to evaluate the voucher recipient's need for supportive services; and ``(II) referral to outside services, including cooperation and collaboration with a continuum of care. ``(xi) Source of income.--The term `source of income' means income from any lawful source, including-- ``(I) income from any legal employment; and ``(II) any assistance, benefit, or subsidy through any Federal, State, or local program, whether the program is administered by a governmental or nongovernmental entity. ``(xii) Tribally designated housing entity.--The term `tribally designated housing entity' has the meaning given the term in section 4 of the Native American Housing Assistance and Self-Determination Act of 1996 (25 U.S.C. 4103). ``(xiii) Voucher recipient.--The term `voucher recipient' means an individual or family receiving a voucher under this paragraph. ``(xiv) Youth.--The term `youth' means an individual under the age of 25. ``(B) Vouchers.-- ``(i) Provision of vouchers.-- ``(I) In general.--The Secretary shall provide vouchers for rental assistance on behalf of each eligible recipient in accordance with this paragraph. ``(II) Direct appropriation.-- Subject to subclause (III), there is appropriated, out of any money in the Treasury not otherwise appropriated, for providing rental voucher assistance under this paragraph for fiscal year 2026 and each fiscal year thereafter-- ``(aa) the amount necessary to fund the provision of a voucher for rental assistance under this paragraph on behalf of each eligible recipient; ``(bb) the amount necessary to provide administrative fees under clause (ii) in connection to each voucher for rental assistance provided under this paragraph; and ``(cc) the amount necessary to fund annual renewals of the vouchers provided under this paragraph. ``(III) Number of vouchers.--The Secretary shall provide-- ``(aa) 250,000 vouchers under this paragraph in fiscal year 2026; and ``(bb) 400,000 vouchers under this paragraph in each fiscal year thereafter until the Secretary determines that a smaller number of vouchers is sufficient to provide all eligible recipients with vouchers. ``(ii) Administrative fee for ancillary costs.--The Secretary shall provide a public housing agency that requests a voucher under this paragraph an administrative fee sufficient to provide assistance to the voucher recipient for security deposits, application fees, moving costs, first or last month's rent, or other significant barriers to establishing use of the voucher and a lease, in an amount that is not more than 3 months' rent for the voucher recipient. ``(iii) Payment standard.--The payment standard for a voucher provided under this paragraph may not exceed 125 percent of the fair market rental in the jurisdiction in which the voucher is administered. ``(iv) Supplemental voucher payment.-- ``(I) In general.--An eligible public housing agency may supplement the amount of a voucher provided under this paragraph in any case in which-- ``(aa) the amount of the voucher is insufficient to cover the cost of a dwelling unit within the jurisdiction of the eligible public housing agency and that insufficiency may result in a voucher recipient losing housing and becoming homeless or doubled up; or ``(bb) the eligible public housing agency submits to the Secretary a waiver request for recalculation of the small area fair market rent applicable to the dwelling unit, which the Secretary shall approve or deny within 45 days of submission of the request. ``(II) Payment upon denial.--An eligible public housing agency may supplement the amount of a voucher under subclause (I) even if the Secretary denies the request submitted under subclause (I)(aa), provided that the supplementation of the voucher amount is necessary to maintain housing for the voucher recipient. ``(v) Conditions on assistance.-- Notwithstanding any other provision of law, the Secretary-- ``(I) may not condition receipt of a voucher under this paragraph on-- ``(aa) participation in any service or program; or ``(bb) the sobriety or lack thereof of an eligible recipient; ``(II) except as provided in subclause (III), may not prohibit receipt of a voucher under this paragraph by an otherwise eligible recipient due to any criminal conviction or history of interaction with the criminal justice system; and ``(III) shall prohibit receipt of a voucher under this paragraph by individuals subject to a lifetime registration requirement under any State sex offender registration program. ``(vi) Verification of statement made by eligible public housing agencies.-- ``(I) In general.--Not later than 30 days after the date on which an eligible public housing agency submits the statement required under subparagraph (A)(iv)(III), the Secretary shall verify the statement. ``(II) Unsatisfactory statement.-- If, upon verification of a statement under subclause (I), the Secretary determines that the statement is unsatisfactory, the Secretary shall inform the eligible public housing agency of that determination and the manner in which the eligible public housing agency may re-submit the statement. ``(vii) Identification of eligible recipients.-- ``(I) In general.--A public housing agency shall partner with continuums of care, public child welfare agencies, street outreach providers, health care providers, and other similar organizations in the State in which the public housing agency operates to identify eligible recipients. ``(II) Considerations.--In identifying eligible recipients under subclause (I), the public housing agency and its partners shall-- ``(aa) take into consideration demographic information of the eligible recipients, including the age, sex, gender identity, sexual orientation, race, ethnicity, and disability status of each such recipient; and ``(bb) coordinate outreach in a respectful manner with regard to the information described in item (aa). ``(III) Continuums of care.--In partnering with public housing agencies to identify eligible recipients, continuums of care shall carry out assistance and services as planned under a Congressionally authorized two- year Notice of Funding Opportunity (NOFO). ``(viii) Requirements for eligible public housing agencies.-- ``(I) In general.--Each eligible public housing agency providing assistance under this paragraph shall-- ``(aa) on an annual basis and in conjunction with income reviews for purposes of determining income eligibility for assistance under this paragraph, verify the compliance of the eligible public housing agency with the eligibility requirements under this paragraph; and ``(bb) to the greatest extent possible--

``(AA) work with continuums of care to ensure continuity of data collection under this paragraph; and

``(BB) utilize the HMIS to collect and maintain the information required to be collected under this paragraph.

``(II) Priority.--In providing vouchers under this paragraph, an eligible public housing agency-- ``(aa) shall prioritize the first vouchers made available under this section for eligible recipients who are--

``(AA) unaccompanied homeless youth;

``(BB) homeless youth with minor children; or

``(CC) families with minor children experiencing homelessness;

``(bb) to the extent possible considering when the Secretary disburses funds under this paragraph, shall provide vouchers to the eligible recipients described in item (aa) not later than 1 year after the end of the capacity- building period; and ``(cc) may not issue vouchers to eligible recipients not described in item (aa) until the eligible public housing agency has issued vouchers to all eligible recipients described in that item. ``(ix) Use of voucher upon exit.--An eligible public housing agency that issued a voucher to an eligible recipient that is no longer in use by the eligible recipient may provide the voucher to any other tenant eligible for tenant-based assistance under this subsection. ``(C) Data collection.-- ``(i) In general.--The Secretary shall submit to Congress an annual report on assistance providing under this paragraph, which shall include-- ``(I) an assessment of the progress of States toward housing-- ``(aa) eligible recipients in the State; and ``(bb) the total population of people experiencing homelessness in the State; and ``(II) the information provided under clause (ii). ``(ii) Information from public housing agencies.--Each eligible public housing agency administering assistance under this paragraph shall submit to the Secretary and to the State in which the public housing agency is located an annual report for each fiscal year that includes-- ``(I) the number of voucher recipients, including aggregated demographic information on the age, sex, gender identity, sexual orientation, race, ethnicity, and disability status of each such recipient in a manner that does not reveal the personally identifiable information of each such recipient; ``(II) the number of eligible recipients who applied during the fiscal year for assistance under this paragraph, but were not provided assistance; ``(III) a brief identification in each instance described in subclause (II) of the reason why the eligible public housing agency was unable to provide the assistance; and ``(IV) a description of how the eligible public housing agency communicated or collaborated with public child welfare agencies and continuums of care to collect the data described in subclauses (I) and (II). ``(D) Supportive services.-- ``(i) Administrative fee.-- ``(I) In general.--The Secretary shall establish a fee under subsection (q) for the costs incurred by public housing agencies in administering vouchers under this paragraph. ``(II) Costs.--In establishing the fee described in subclause (I), the Secretary shall include the costs to public housing agencies of employing full-time or full-time-equivalent service coordinators. ``(III) Authorization of appropriations.--There is authorized to be appropriated $300,000,000 for each of fiscal years 2026 through 2031 for the fee described in subclause (I). ``(ii) Hiring of service coordinators.-- ``(I) In general.--An eligible public housing agency shall hire the appropriate number of service coordinators to administer supportive services under this paragraph in partnership with the public child welfare agency or continuum of care in a jurisdiction. ``(II) Insufficient funds.--If an eligible public housing agency is unable to hire an appropriate number of service coordinators under subclause (I) using the fee described in clause (i)(I)-- ``(aa) the public housing agency may request an increased administrative fee from the Secretary; and ``(bb) the Secretary shall approve or deny a request received under item (aa) within 45 days. ``(III) Report to congress.-- Beginning in the first full fiscal year after the date of enactment of this paragraph, the Secretary shall submit an annual report to Congress on requests for increased administrative fees received from public housing agencies under subclause (II). ``(IV) Appropriate number defined.--For purposes of this clause, the term `appropriate number', with respect to service coordinators, means enough service coordinators so that each household provided a voucher by a public housing agency under this paragraph is able to access a service coordinator for not less than 30 minutes each week. ``(iii) Provision of services.--Upon intake of an eligible recipient, a public housing agency or a public child welfare agency or continuum of care with which the public housing agency has partnered shall-- ``(I) assign the voucher recipient a case manager or service coordinator; and ``(II) provide or secure the provision of supportive services to contribute to the housing stability of the voucher recipient, including-- ``(aa) any supportive service, as defined in section 401 of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360); ``(bb) referrals to health care providers, including mental health care providers, dental health care providers, and vision health care providers; ``(cc) referrals to substance use disorder treatment, including recovery, treatment, 12-step programs, relapse prevention, or medication-assisted treatment; ``(dd) assistance relating to enrollment in the Medicare or Medicaid programs under titles XVIII and XIX of the Social Security Act (42 U.S.C. 1395 et seq., 1396 et seq.), respectively, and referrals to other services, including--

``(AA) the supplemental nutrition assistance program under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.) (commonly known as the `SNAP Program'); and

``(BB) the program of block grants for States for temporary assistance for needy families established under part A of title IV of the Social Security Act (42 U.S.C. 601 et seq.) (commonly known as the `TANF Program');

``(ee) advising on eligibility for the family self-sufficiency program established, credit counseling, and housing counseling programs; ``(ff) referrals to education services, including general educational development (commonly known as `GED') preparation and testing, enrollment in postsecondary education programs, credit recovery, and affordable childcare programs; and ``(gg) facilitation of transportation assistance to any of the supportive services described in this subparagraph. ``(iv) Eligibility of private nonprofit organizations and faith-based organizations.-- ``(I) Definitions.--In this clause, the terms `eligible entity' and `private nonprofit organization' have the meanings given those terms in section 401 of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360). ``(II) Eligibility.-- Notwithstanding any other provision of law-- ``(aa) the Secretary shall provide that private nonprofit organizations that are eligible entities, including faith-based private nonprofit organizations that are eligible entities, shall be eligible to--

``(AA) provide services described in clause (iii); and

``(BB) receive amounts made available to carry out clause (iii); and

``(bb) in determining eligibility for amounts made available to carry out clause (iii), the status of an entity as faith-based or the possibility that an entity may be faith-based may not be a basis for any discrimination against such entity in any manner or for any purpose. ``(v) Access.--Services provided under this subparagraph shall be available to voucher recipients with low-to-no barrier access. ``(vi) Evaluation.--An eligible public housing agency, public child welfare agency, or continuum of care described in clause (iii) shall evaluate each voucher recipient for individual case management needs under this subparagraph. ``(E) Capacity building.-- ``(i) Authorization of appropriations.-- There is authorized to be appropriated to the Secretary $500,000,000 for each of fiscal years 2026 and 2027 to provide funding for capacity building to eligible public housing agencies. ``(ii) Funding formula.--Not later than 45 days after the date of enactment of this paragraph, the Secretary shall establish a formula for allocating the funding authorized under clause (i) that takes into account-- ``(I) the ratio of individuals in the State in which the eligible public housing agency operates who are homeless to the overall population of the State; ``(II) the proportion of families in each State with children experiencing unsheltered homelessness, as reported in the State's most recent point-in-time count, to the total number of unsheltered homeless families in the State as reported in the same point-in-time count; and ``(III) the rate of unsheltered homelessness in each State compared to each other State, as reported in each State's most recent point-in-time count. ``(iii) Disbursement.--Not later than 30 days after an eligible public housing agency submits an acceptable statement under subparagraph (A)(iv)(III), the Secretary shall disburse amounts authorized under clause (i) of this subparagraph in accordance with the formula established under clause (ii) of this subparagraph. ``(iv) Minimum and maximum allocation.--The Secretary shall ensure that-- ``(I) each eligible public housing agency does not receive more than 10 percent of the amount authorized under clause (i); and ``(II) each State in which an eligible public housing agency receives funds under clause (i) does not receive more than 25 percent of the total amount authorized under that clause. ``(v) Eligible activities.--A recipient of funds authorized under clause (i) may only use the funds for-- ``(I) hiring and personnel needs, such as case managers and housing placement advisory, including increased educational resources for staff to meet the needs of voucher recipients; ``(II) physical infrastructure-- ``(aa) including increased office space or facilities for the provision of supportive services; and ``(bb) not including residential housing; ``(III) technological infrastructure needs, including upgrades to the HMIS; and ``(IV) any other capacity-related investments that are necessary for the public housing agency to-- ``(aa) develop, acquire, or rehabilitate housing that is affordable to extremely low- income families, to be made available to people experiencing homelessness, including increased resources for eligible public housing agencies to conduct unit inspections; or ``(bb) support the successful administration of the vouchers under this paragraph. ``(vi) Requirement for expenditure of funds.--Each eligible public housing agency that receives funds under clause (i) shall expend not less than 60 percent of the funding during the 2-year period following receipt of the funding. ``(F) State accountability.-- ``(i) In general.--Each eligible public housing agency providing assistance under this paragraph shall-- ``(I) on a monthly basis, report caseload and voucher administration statistics to the State in which the agency operates; and ``(II) twice annually, submit to the State in which the agency operates a report on the progress toward issuing a voucher under this paragraph to all eligible recipients, based on-- ``(aa) the percentage reduction in the number of families with children and youth that are experiencing homelessness in the area in which the agency care operates, as determined by comparing the most recent point-in-time count with the point-in-time count conducted 1 year prior; and ``(bb) the percentage reduction in the number of children experiencing homelessness in the State, as documented under the requirements of the program authorized under subtitle B of title VII of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11431 et seq.). ``(ii) Benchmarks.--Each year, each State shall meet the benchmarks described in this clause, based equally on the percentage reduction in reported population of children and families experiencing homelessness in the following year's point-in-time count and the percentage reduction in population of students experiencing homelessness: ``(I) Annual report.--Each State shall submit an annual report to the Secretary that contains-- ``(aa) data collected from schools pursuant to the program authorized under subtitle B of title VII of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11431 et seq.), including the number of students--

``(AA) experiencing unsheltered homelessness;

``(BB) living in shelters;

``(CC) living in motels, hotels, or campgrounds;

``(DD) living in a car or other motor vehicle; or

``(EE) sharing the housing of other persons due to loss of housing, economic hardship, or similar reasoning; and

``(bb) the information received from each public housing agency in the State under clause (i)(II). ``(II) Issuance of vouchers for smaller states.--Each State with a rate of homelessness that is not higher than 10 people per 10,000 shall-- ``(aa) not later than 2 years after the end of the capacity-building period--

``(AA) issue vouchers under this paragraph to not less than 50 percent of the population of people experiencing homelessness in the State, using data from the most recent point- in-time count; and

``(BB) to the greatest extent possible, prioritize the issuance of those vouchers to eligible youth and families;

``(bb) not later than 3 years after the end of the capacity-building period--

``(AA) issue vouchers under this paragraph to not less than 70 percent of the population of people experiencing homelessness in the State, using data from the most recent point- in-time count; and

``(BB) to the greatest extent possible, prioritize the issuance of those vouchers to eligible youth and families; and

``(cc) not later than 4 years after the end of the capacity-building period, issue vouchers under this paragraph to all people experiencing homelessness in the State. ``(III) Issuance of vouchers for larger states.--Each State with a rate of homelessness that is higher than 10 people per 10,000 shall-- ``(aa) not later than 2 years after the end of the capacity-building period--

``(AA) issue vouchers under this paragraph to not less than 40 percent of the population of people experiencing homelessness in the State, using data from the most recent point- in-time count; and

``(BB) to the greatest extent possible, prioritize the issuance of those vouchers to eligible youth and families;

``(bb) not later than 3 years after the end of the capacity-building period--

``(AA) issue vouchers under this paragraph to not less than 60 percent of the population of people experiencing homelessness in the State, using data from the most recent point- in-time count; and

``(BB) to the greatest extent possible, prioritize the issuance of those vouchers to eligible youth and families; and

``(cc) not later than 4 years after the end of the capacity-building period, issue vouchers under this paragraph to all people experiencing homelessness in the State. ``(iii) Penalties.-- ``(I) Warning.--Except as provided in clause (v), if a State does not meet the applicable benchmarks described in clause (ii), the Secretary shall publicly warn the State of the failure of the State to meet the benchmark and remind the State of the applicable penalties. ``(II) Reduction in federal highway funds.--If a State does not meet the applicable benchmarks described in clause (ii)-- ``(aa) by the date that is 180 days after the warning by the Secretary under subclause (I) of this clause, the Federal share payable for Federal-aid highway projects under section 120 of title 23, United States Code, shall be reduced by 5 percent; or ``(bb) by the date that is 180 days after a reduction made under item (aa) of this subclause, the Federal share payable for Federal-aid highway projects under section 120 of title 23, United States Code, shall be further reduced by 5 percent. ``(iv) Condition on compliance.--Beginning in the first Notice of Funding Availability cycle beginning after the date of enactment of this paragraph, and every Notice of Funding Availability cycle thereafter, the Secretary shall condition the awarding of all funding for vouchers under this paragraph by the Secretary to a public housing authority in a State on that State's compliance with the benchmarks described in clause (ii). ``(v) Unemployment rate.--If the quarterly unemployment rate of the population of a State is not less than 6 percent-- ``(I) the State shall not be penalized under clause (iii) for failure to meet the benchmarks described in clause (ii); and ``(II) the State shall be required to meet the benchmarks described in clause (ii) not later than 180 days after the date on which the quarterly unemployment rate descends beneath 6 percent. ``(G) Administrative needs of hud.-- ``(i) Authorization of appropriations.-- There is authorized to be appropriated $15,000,000 for each of fiscal years 2026 through 2030 to the Secretary for the administrative needs of the Department of Housing and Urban Development and regional offices of the Department in carrying out the voucher program under this paragraph. ``(ii) Prohibition.--None of the funds made available under this subparagraph may be used to provide raises or bonuses to any employee of the Department of Housing and Urban Development in an amount that is more than 10 percent of the annual gross salary of the employee.''. (b) Technical and Conforming Amendment.--Effective on December 29, 2027, paragraph (22) of section 8(o) of the United States Housing Act of 1937 (42 U.S.C. 1437f(o)), as added by subsection (a), is redesignated as paragraph (23) and shall appear after paragraph (22), as added by section 601(a)(2)(B) of division AA of the Consolidated Appropriations Act, 2023 (Public Law 117-328).

SEC. 102. LAND ACQUISITION AND CONSTRUCTION.

(a) Definitions.--In this section-- (1) the term ``at risk of homelessness'' has the meaning given the term in section 401(1) of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360), except that ``50 percent'' shall be substituted for ``30 percent'' in subparagraph (A) of that section; (2) the terms ``extremely low-income'' and ``very low- income'' have the meanings given those terms in section 1303 of the Federal Housing Enterprises Financial Safety and Soundness Act of 1992 (12 U.S.C. 4502); (3) the term ``homeless'' means an individual or family who is-- (A) living in a place not meant for human habitation or in an emergency shelter; (B) living in transitional housing for homeless persons and was homeless before entering transitional housing or an emergency shelter; (C) fleeing domestic violence; or (D) at risk of homelessness; and (4) the term ``Secretary'' means the Secretary of Housing and Urban Development. (b) Authorization of Appropriations.-- (1) In general.--There is authorized to be appropriated to the Housing Trust Fund established under section 1338 of the Federal Housing Enterprises Financial Safety and Soundness Act of 1992 (12 U.S.C. 4568) $10,000,000,000 for each of fiscal years 2026 through 2036 for allocation to States in accordance with subsection (c) of such section 1338, subject to subsections (c) through (f) of this section. (2) Administrative needs of states.-- (A) Authorization of appropriations.--There is authorized to be appropriated to the Secretary $65,000,000 for each of fiscal years 2026 through 2031 for the administrative needs of States under this section, in accordance with subparagraph (C). (B) Allocation.--Of amounts authorized to be appropriated under subparagraph (A) for each fiscal year-- (i) $15,000,000 shall be allocated to the Commonwealth of the Northern Mariana Islands, Guam, American Samoa, and the Virgin Islands; and (ii) the remainder shall be allocated to States pursuant to the formula established under paragraph (22)(E)(ii) of section 8(o) of the United States Housing Act of 1937 (42 U.S.C. 1437f(o)), as added by section 101 of this Act. (C) Eligible activities.--A State that receives funds authorized to be appropriated under subparagraph (A) may only use the funds for capacity-related investments that are necessary for the State to successfully allocate funds made available under paragraph (1) of this subsection. (D) Prohibition.--None of the funds made available under this paragraph may be used to provide raises or bonuses to any official of the executive branch of a State. (c) Revision of Funding Formula.-- (1) In general.--Not later than 1 year after the date of enactment of this Act, the Secretary shall report to Congress proposed changes to the funding formula under section 1338(c)(3) of the Federal Housing Enterprises Financial Safety and Soundness Act of 1992 (12 U.S.C. 4568(c)(3)) in order to ensure that the funding formula takes into account the economic status of the people of the United States. (2) Contents.--The revised formula proposed under paragraph (1) shall address the following concerns: (A) The impacts of differing vacancy rates across various housing markets in the United States. (B) The rate of unsheltered homelessness in various housing markets across the United States. (C) The impact of differing rates of poverty and extreme poverty across various States. (D) The gap between demand for and supply of rental units that are affordable and available to very low- income and extremely low-income renters in a State. (d) Eligible Households.--Housing that is assisted using amounts made available under subsection (b) may only be used for the benefit of very low-income or extremely low-income households. (e) Eligible Activities.--A recipient of funds authorized under subsection (b)-- (1) may only use the funds for land acquisition and the acquisition, rehabilitation, or development of rental housing that is affordable for very low-income or extremely low-income households; and (2) shall take all possible measures to expedite construction of housing described in paragraph (1). (f) Priority for Occupancy in Dwelling Units.-- (1) First 2 fiscal years.--During the first 2 fiscal years for which amounts are made available to carry out this section, the Secretary shall ensure that priority for occupancy in a dwelling unit that receives assistance under this section is given to a homeless family or homeless youth. (2) Subsequent 3 fiscal years.--During the third, fourth, and fifth fiscal years for which amounts are made available to carry out this section, the Secretary shall ensure that priority for occupancy in a dwelling unit that receives assistance under this section is given to a homeless family or homeless individual.

SEC. 103. MODULAR CONSTRUCTION PILOT PROGRAM.

(a) Definitions.--In this section: (1) Eligible entity.--The term ``eligible entity'' means a public housing agency, a tribally designated housing entity (as defined in section 4 of the Native American Housing Assistance and Self Determination Act of 1996 (25 U.S.C. 4103)), a nonprofit entity, a company, a religious entity, or a unit of local or Tribal government. (2) Modular construction.--The term ``modular construction'' means the method of residential construction by which building modules are constructed off of the future site of a building, then brought together on the building site to form a larger residential building, in an effort to reduce construction costs. (3) Secretary.--The term ``Secretary'' means the Secretary of Housing and Urban Development. (b) Establishment of Program.-- (1) In general.--The Secretary shall establish a pilot program to provide grants to eligible entities to promote the construction of affordable housing using modular construction. (2) Affordability requirement.--To be eligible to receive a grant under paragraph (1), an eligible entity shall be required to guarantee affordability for a period of more than 20 years. (3) Priority.--In awarding grants under paragraph (1), the Secretary shall give priority to an eligible entity that fulfills not fewer than two of the following requirements: (A) The eligible entity-- (i) will construct the housing in groups of more than 50 units; or (ii) provides confirmation from the jurisdiction with land use control over the site proposed by the eligible entity that-- (I) construction will be completed within 18 months; and (II) the housing will be constructed in groups of more than 30 units. (B) The eligible entity partners with a public housing agency or unit of local government that will issue rental assistance to residents of the affordable housing through vouchers or grants. (C) The eligible entity will provide supportive services (as described in paragraph (21)(D)(iii)(II) of section 8(o) of the United States Housing Act of 1937 (42 U.S.C. 1437f(o)), as added by section 3 of this Act) to residents at no charge, or has secured the provision of publicly or privately administered supportive services (as so defined) to residents at no charge. (c) Matching Requirement.--The Federal share of a project funded under this section shall be not more than 75 percent of the cost of the project. (d) Authorization of Appropriations.--There is authorized to be appropriated to the Secretary $2,000,000 for each of fiscal years 2026 through 2031 to carry out this section.

SEC. 104. SUPPORTING PRO-HOUSING DEVELOPMENT.

(a) Definitions.--In this section: (1) Duplex.--The term ``duplex'' means a residential building divided into 2 units, each of which has a separate entrance. (2) Eligible activity.--The term ``eligible activity'' means an activity authorized under section 105(a) of the Housing and Community Development Act of 1974 (42 U.S.C. 5305(a)). (3) Eligible entity.--The term ``eligible entity'' means a jurisdiction that adopts a zoning and community planning method described in subsection (d)(4) after the date of enactment of this Act. (4) Floor area ratio.--The term ``floor area ratio'' means the measurement of the floor area of a building in relation to the size of the unit of land on which the building is located. (5) Jurisdiction.--The term ``jurisdiction'' has the meaning given the term in section 91.5 of title 24, Code of Federal Regulations, or any successor regulation. (6) Low-income.--The term ``low-income'' has the meaning given the term in section 1303 of the Federal Housing Enterprises Financial Safety and Soundness Act of 1992 (12 U.S.C. 4502). (7) Mixed-use housing.--The term ``mixed use housing'' means a building with-- (A) retail or other business, public service, or nonprofit establishments at the ground level or a lower level; and (B) not less than 1 story of residential units above the establishments described in subparagraph (A). (8) Quadplex.--The term ``quadplex'' means a residential building divided into 4 units, each of which has a separate entrance. (9) Secretary.--The term ``Secretary'' means the Secretary of Housing and Urban Development. (10) Triplex.--The term ``triplex'' means a residential building divided into 3 units, each of which has a separate entrance. (11) Multifamily housing.--The term ``multifamily housing''-- (A) means housing accommodations that-- (i) are designed principally for residential use; (ii) conform to standards satisfactory to the Secretary; and (iii) consist of not less than 5 rental units on a site; and (B) includes units that are detached, semidetached, row house, or multifamily structures. (b) Zoning Information Reporting Requirement.-- (1) In general.--The Secretary shall require a jurisdiction that receives, directly or indirectly, any funding from the Secretary to submit to the Secretary a report containing information about the zoning and community planning methods of the jurisdiction, unless the jurisdiction already reports such information. (2) Additional information.--Upon receiving a report described in paragraph (1) from a jurisdiction, the Secretary may request additional information, at the discretion of the Secretary. (c) Prohibited Zoning Methods.-- (1) In general.--On and after the date that is 180 days after the date of enactment of this Act, a jurisdiction that uses a zoning and community planning method described in paragraph (2) may not receive, directly or indirectly, amounts from a grant awarded under subsection (d). (2) Prohibited methods.--The methods referred to in paragraph (1) are the following: (A) Prohibiting or discouraging duplexes in areas zoned for single-family homes. (B) Prohibiting or discouraging single-room occupancy development in areas zoned for multifamily homes. (C) In areas within one half-mile of a multimodal transit stop, maintaining requirements of more than 1 parking spot for a resident's car per residential unit. (D) Prohibiting or discouraging accessory dwelling units (commonly known as an ``ADU'' or ``granny flat'') on the premises of single-family homes. (E) Prohibiting or discouraging the conversion of commercial property into residential property. (F) Prohibiting or discouraging the development of multifamily housing or mixed-use housing in commercial areas. (3) Exception.--A jurisdiction shall not be penalized under paragraph (1) based on the use of a zoning and community planning method described in paragraph (2) over which the jurisdiction does not have control. (d) Grant Program.-- (1) Establishment.--The Secretary shall establish a program under which the Secretary awards competitive grants to eligible entities to use for eligible activities. (2) Priority.--In awarding grants under paragraph (1), the Secretary-- (A) shall give priority to an eligible entity that adopt more than one of the zoning and community planning methods described in paragraph (4); and (B) in giving priority to an eligible entity under subparagraph (A) of this paragraph, shall base the degree of priority given on the number of such methods that the eligible entity has adopted, relative to the number of such methods that each other eligible entity has adopted. (3) Amount of grant.-- (A) In general.--The amount of a grant awarded to an eligible entity under paragraph (1) shall be not less than-- (i) $5,000,000 for an eligible entity with a population of less than 80,000; (ii) $20,000,000 for an eligible entity with a population of less than 100,000; (iii) $40,000,000 for an eligible entity with a population of less than 500,000; (iv) $100,000,000 for an eligible entity with a population of less than 1,000,000; and (v) $125,000,000 for an eligible entity with a population of not less than 1,000,000. (B) Population calculation.--The Secretary shall calculate the population of an eligible entity for purposes of subparagraph (A) using the most recently available data from the Bureau of the Census. (4) Encouraged zoning and community planning methods.--The zoning and community planning methods described in this paragraph are the following: (A) Allowing-- (i) duplexes, triplexes, and quadplexes, or other multifamily housing, in areas zoned for single-family homes; (ii) the subdivision of existing single- family homes into multiple units; and (iii) waivers to permitting or zoning requirements to incentivize the construction of-- (I) accessory dwelling units; (II) additions to existing single- family homes to create duplexes, triplexes, or quadplexes; or (III) other additions that do not require demolition of an existing home on a given unit of land. (B) Incentivizing the development of single-room occupancy multifamily housing and accessory dwelling units through expedited permitting, reduced fees, or other incentives. (C) Not imposing a minimum lot size or minimum unit square-foot requirements. (D) Incentivizing the development of commercial property into residential housing. (E) Eliminating or lowering requirements for per- unit parking spots. (F) Allowing increased floor area ratios. (G) Eliminating or raising height limits on development to encourage building vertically rather than horizontally. (H) Waiving or eliminating fees or permits for development in exchange for the development of a larger number of units that are affordable to low-income people. (5) Regulations.--The Secretary may promulgate any regulations necessary to carry out this subsection. (6) Authorization of appropriations.--There are authorized to be appropriated to carry out this subsection $4,000,000,000 for each of fiscal years 2026 through 2031.

SEC. 105. PERMANENT AUTHORIZATION OF APPROPRIATIONS FOR MCKINNEY-VENTO HOMELESS ASSISTANCE ACT GRANTS.

Section 408 of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11364) is amended to read as follows:

``SEC. 408. AUTHORIZATION OF APPROPRIATIONS.

``There are authorized to be appropriated to carry out this title such sums as may be necessary for each fiscal year.''.

TITLE II--REVENUE PROVISIONS

SEC. 201. INCREASES IN STATE ALLOCATIONS.

(a) In General.--Clause (ii) of section 42(h)(3)(C) of the Internal Revenue Code is amended-- (1) by striking ``$1.75'' in subclause (I) and inserting ``the per capita amount'', and (2) by striking ``$2,000,000'' in subclause (II) and inserting ``the minimum amount''. (b) Per Capita Amount; Minimum Amount.--Section 42(h)(3) of the Internal Revenue Code of 1986 is amended by striking subparagraphs (H) and (I) and inserting the following: ``(H) Per capita amount.--For purposes of subparagraph (C)(ii)(I), the per capita amount shall be determined as follows: ``(i) Calendar year 2026.--For calendar year, 2026, the per capita amount is $4.30. ``(ii) Calendar year 2027.--For calendar year 2027, the per capita amount is the product of-- ``(I) 1.25, and ``(II) the dollar amount under clause (i) increased by an amount equal to-- ``(aa) such dollar amount, multiplied by ``(bb) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If the amount determined after application of the preceding sentence is not a multiple of $5,000, such amount shall be rounded to the next lowest multiple of $5,000. ``(iii) Calendar years after 2027.--In the case of any calendar year after 2027, the per capita amount is the dollar amount determined under clause (ii) increased by an amount equal to-- ``(I) such dollar amount, multiplied by ``(II) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting `calendar year 2026' for `calendar year 2016' in subparagraph (A)(ii) thereof. Any amount increased under the preceding sentence which is not a multiple of 5 cents shall be rounded to the next lowest multiple of 5 cents. ``(I) Minimum amount.--For purposes of subparagraph (C)(ii)(II), the minimum amount shall be determined as follows: ``(i) Calendar year 2026.--For calendar year, 2026, the minimum amount is $4,965,000. ``(ii) Calendar year 2027.--For calendar year 2027, the minimum amount is the product of-- ``(I) 1.25, and ``(II) the dollar amount under clause (i) increased by an amount equal to-- ``(aa) such dollar amount, multiplied by ``(bb) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If the amount determined after application of the preceding sentence is not a multiple of 5 cents, such amount shall be rounded to the next lowest multiple of 5 cents. ``(iii) Calendar years after 2027.--In the case of any calendar year after 2027, the minimum amount is the dollar amount determined under clause (ii) increased by an amount equal to-- ``(I) such dollar amount, multiplied by ``(II) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting `calendar year 2026' for `calendar year 2016' in subparagraph (A)(ii) thereof. Any amount increased under the preceding sentence which is not a multiple of $5,000 shall be rounded to the next lowest multiple of $5,000.''. (c) Effective Date.--The amendments made by this section shall apply to calendar years beginning after December 31, 2025.

SEC. 202. BUILDINGS DESIGNATED TO SERVE EXTREMELY LOW-INCOME HOUSEHOLDS.

(a) Reserved State Allocation.-- (1) In general.--Section 42(h) of the Internal Revenue Code of 1986 is amended-- (A) by redesignating paragraphs (6), (7), and (8) as paragraphs (7), (8), and (9), respectively, and (B) by inserting after paragraph (5) the following new paragraph: ``(6) Portion of state ceiling set-aside for projects designated to serve extremely low-income households.-- ``(A) In general.--Not more than 92 percent of the portion of the State housing credit ceiling amount described in paragraph (3)(C)(ii) for any State for any calendar year shall be allocated to buildings other than buildings described in subparagraph (B). ``(B) Buildings described.--A building is described in this subparagraph if 20 percent or more of the residential units in such building are rent-restricted (determined as if the imputed income limitation applicable to such units were 30 percent of area median gross income) and are designated by the taxpayer for occupancy by households the aggregate household income of which does not exceed the greater of-- ``(i) 30 percent of area median gross income, or ``(ii) 100 percent of an amount equal to the Federal poverty line (within the meaning of section 36B(d)(3)). ``(C) Exception.--A building shall not be treated as described in subparagraph (B) if such building is a part of a qualified low-income housing project with respect to which the taxpayer elects the requirements of subsection (g)(1)(C).''. (2) Conforming amendment.--Section 42(b)(4)(C) of such Code is amended by striking ``(h)(7)'' and inserting ``(h)(8)''. (b) Increase in Credit.--Paragraph (5) of section 42(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ``(C) Increase in credit for buildings designated to serve extremely low-income households.-- ``(i) In general.--In the case of any building-- ``(I) which is described in subsection (h)(6)(B), and ``(II) which is designated by the housing credit agency as requiring the increase in credit under this subparagraph in order for such building to be financially feasible as part of a qualified low-income housing project, subparagraph (B) shall not apply to the portion of such building which is comprised of residential units described in subsection (h)(6)(B) (determined in a manner similar to the unit fraction under subsection (c)(1)(C)), and the eligible basis of such portion of the building shall be 150 percent of such basis determined without regard to this subparagraph. ``(ii) Allocation rules applicable to projects to which clause (i) applies.-- ``(I) State housing credit ceiling.--For any calendar year, no more than 13 percent of the portion of the State housing credit ceiling described in subsection (h)(3)(C)(ii) shall be allocated to buildings to which clause (i) applies. ``(II) Application to projects financed with tax-exempt bonds.--In the case of any building which is financed by an obligation described in subsection (h)(4), clause (i) shall not apply unless-- ``(aa) the State in which the issuing authority issuing such obligation is located designates such obligation as an obligation to which this subparagraph applies, and ``(bb) the aggregate face amount of obligations designated under item (aa) by such State in the calendar year during which such obligation is issued does not exceed 8 percent of the State ceiling of such State under section 146(d)(1) for such year.''. (c) Effective Date.--The amendments made by this section shall apply to allocations of housing credit dollar amount after December 31, 2026, and to buildings that are described in section 42(h)(4)(B) of the Internal Revenue Code of 1986 taking into account only obligations that are part of an issue the issue date of which is after December 31, 2026.

SEC. 203. INCLUSION OF INDIAN AREAS AS DIFFICULT DEVELOPMENT AREAS FOR PURPOSES OF CERTAIN BUILDINGS.

(a) In General.--Subclause (I) of section 42(d)(5)(B)(iii) of the Internal Revenue Code of 1986 is amended by inserting before the period the following: ``, and any Indian area''. (b) Indian Area.--Clause (iii) of section 42(d)(5)(B) of the Internal Revenue Code of 1986 is amended by redesignating subclause (II) as subclause (IV) and by inserting after subclause (I) the following new subclauses: ``(II) Indian area.--For purposes of subclause (I), the term `Indian area' means-- ``(aa) any Indian area (as defined in section 4(11) of the Native American Housing Assistance and Self Determination Act of 1996 (25 U.S.C. 4103(11))), and ``(bb) any housing area (as defined in section 801(5) of such Act (25 U.S.C. 4221(5))). ``(III) Special rule for buildings in indian areas.--In the case of an area which is a difficult development area solely because it is an Indian area, a building shall not be treated as located in such area unless such building is assisted or financed under the Native American Housing Assistance and Self Determination Act of 1996 (25 U.S.C. 4101 et seq.) or the project sponsor is an Indian tribe (as defined in section 45A(c)(6)), a tribally designated housing entity (as defined in section 4(22) of such Act (25 U.S.C. 4103(22))), or wholly owned or controlled by such an Indian tribe or tribally designated housing entity.''. (c) Effective Date.--The amendments made by this section shall apply to buildings placed in service after December 31, 2026.

SEC. 204. INCLUSION OF RURAL AREAS AS DIFFICULT DEVELOPMENT AREAS.

(a) In General.--Subclause (I) of section 42(d)(5)(B)(iii) of the Internal Revenue Code of 1986, as amended by section 203, is further amended by inserting ``, any rural area'' after ``median gross income''. (b) Rural Area.--Clause (iii) of section 42(d)(5)(B) of the Internal Revenue Code of 1986, as amended by section 203, is further amended by redesignating subclause (IV) as subclause (V) and by inserting after subclause (III) the following new subclause: ``(IV) Rural area.--For purposes of subclause (I), the term `rural area' means any non-metropolitan area, or any rural area as defined by section 520 of the Housing Act of 1949, which is identified by the qualified allocation plan under subsection (m)(1)(B).''. (c) Effective Date.--The amendments made by this section shall apply to buildings placed in service after December 31, 2026.

SEC. 205. INCREASE IN CREDIT FOR BOND-FINANCED PROJECTS DESIGNATED BY HOUSING CREDIT AGENCY.

(a) In General.--Clause (v) of section 42(d)(5)(B) of the Internal Revenue Code of 1986 is amended by striking the second sentence. (b) Technical Amendments.--Clause (v) of section 42(d)(5)(B) of the Internal Revenue Code of 1986, as amended by subsection (a), is further amended-- (1) by striking ``State'' in the heading; and (2) by striking ``State housing credit agency'' and inserting ``housing credit agency''. (c) Effective Date.-- (1) In general.--The amendment made by subsection (a) shall apply to a building if-- (A) any portion of such building is financed by an obligation described in paragraph (2), or (B) the land on which the building is located is financed by an obligation described in paragraph (2). (2) Obligation described.--An obligation is described in this paragraph if such obligation-- (A) is described in section 42(h)(4)(A) of the Internal Revenue Code of 1986, and (B) is issued after December 31, 2026.

SEC. 206. REPEAL OF QUALIFIED CONTRACT OPTION.

(a) Termination of Option for Certain Buildings.-- (1) In general.--Subclause (II) of section 42(h)(7)(E)(i) of the Internal Revenue Code of 1986, as redesignated by section 202, is amended by inserting ``in the case of a building described in clause (iii),'' before ``on the last day''. (2) Buildings described.--Subparagraph (E) of section 42(h)(7) of such Code, as so redesignated, is amended by adding at the end the following new clause: ``(iii) Buildings described.--A building described in this clause is a building-- ``(I) which received its allocation of housing credit dollar amount before January 1, 2027, or ``(II) in the case of a building any portion of which is financed as described in paragraph (4), and which received before January 1, 2027, under the rules of paragraphs (1) and (2) of subsection (m), a determination from the issuer of the tax-exempt bonds or the housing credit agency that the building would be eligible under the qualified allocation plan to receive an allocation of housing credit dollar amount or that the credits to be earned are necessary for financial feasibility of the project and its viability as a qualified low-income housing project throughout the credit period.''. (b) Rules Relating to Existing Projects.--Subparagraph (F) of section 42(h)(7) of the Internal Revenue Code of 1986, as redesignated by section 202, is amended by striking ``the nonlow-income portion'' and all that follows and inserting ``the nonlow-income portion and the low-income portion of the building for fair market value (determined by the housing credit agency by taking into account the rent restrictions required for the low-income portion of the building to continue to meet the standards of paragraphs (1) and (2) of subsection (g)). The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out this paragraph.''. (c) Conforming Amendments.-- (1) Paragraph (7) of section 42(h) of the Internal Revenue Code of 1986, as redesignated by section 202, is amended by striking subparagraph (G) and by redesignating subparagraphs (H), (I), (J), and (K) as subparagraphs (G), (H), (I), and (J), respectively. (2) Subclause (II) of section 42(h)(7)(E)(i) of such Code, as so redesignated and as amended by subsection (a), is further amended by striking ``subparagraph (I)'' and inserting ``subparagraph (H)''. (d) Technical Amendment.--Subparagraph (I) of section 42(h)(7) of the Internal Revenue Code of 1986, as redesignated by section 202 and subsection (c), is amended by striking ``agreement'' and inserting ``commitment''. (e) Effective Dates.-- (1) In general.--Except as provided in paragraph (2), the amendments made by this section shall take effect on the date of the enactment of this Act. (2) Subsection (b).--The amendments made by subsection (b) shall apply to buildings with respect to which a written request described in section 42(h)(7)(H) of the Internal Revenue Code of 1986, as redesignated by section 202 and subsection (c), is submitted after the date of the enactment of this Act.

SEC. 207. MODIFICATION AND CLARIFICATION OF RIGHTS RELATING TO BUILDING PURCHASE.

(a) Modification of Right of First Refusal.-- (1) In g

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