Improving the Low Income Housing Tax Credit Rate Act
Official title: A bill to amend the Internal Revenue Code of 1986 to make permanent the minimum low-income housing tax credit rate for unsubsidized buildings and to provide a … Show full official titleShow less
Official title: A bill to amend the Internal Revenue Code of 1986 to make permanent the minimum low-income housing tax credit rate for unsubsidized buildings and to provide a minimum 4 percent credit rate for existing buildings.
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Read twice and referred to the Committee on Finance.
Improving the Low Income Housing Tax Credit Rate Act - Amends the Internal Revenue Code to: (1) make permanent the the minimum low-income housing tax credit rate for new buildings that are not federally subsidized, and (2) establish a minimum 4% low-income housing tax rate for existing buildings that are not federally subsidized.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1442: Improving the Low Income Housing Tax Credit Rate Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-1442/
"S. 1442: Improving the Low Income Housing Tax Credit Rate Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-1442/.
S. 1442, 113th Cong. (2026), https://openamerica.io/bill/113-S-1442/.
[S. 1442: Improving the Low Income Housing Tax Credit Rate Act](https://openamerica.io/bill/113-S-1442/)