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S 1442 113th Congress Senate Taxation Income tax credits Low- and moderate-income housing

Improving the Low Income Housing Tax Credit Rate Act

Introduced: August 1, 2013 Introduced by: Cantwell, Maria Democratic · Washington See on congress.gov
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 1, 2013
Read twice and referred to the Committee on Finance.
Aug 1, 2013
Introduced in Senate
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 Plain-English summary Congressional Research Service

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.

What's happening now August 1, 2013

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
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/
MLA
"S. 1442: Improving the Low Income Housing Tax Credit Rate Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-1442/.
Bluebook (legal)
S. 1442, 113th Cong. (2026), https://openamerica.io/bill/113-S-1442/.
Markdown link
[S. 1442: Improving the Low Income Housing Tax Credit Rate Act](https://openamerica.io/bill/113-S-1442/)
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