Low and Moderate Income Housing Act of 2014
Official title: To amend the Internal Revenue Code of 1986 to encourage mixed-income housing development.
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Referred to the House Committee on Ways and Means.
Low and Moderate Income Housing Act of 2014 - Amends the Internal Revenue Code, with respect to the low-income housing tax credit, to provide that a qualified low-income housing project is eligible for the credit if 50% or more of the residential units in such project are both rent-restricted and occupied by individuals whose income is at least 50%, but not more than 120%, of area median gross income.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4130: Low and Moderate Income Housing Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4130/
"H.R. 4130: Low and Moderate Income Housing Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4130/.
H.R. 4130, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4130/.
[H.R. 4130: Low and Moderate Income Housing Act of 2014](https://openamerica.io/bill/113-HR-4130/)