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HR 1142 114th Congress House

To amend the Internal Revenue Code of 1986 to make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program.

Introduced: February 26, 2015 See on congress.gov
Taxation Income tax creditsLow- and moderate-income housingReal estate business
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Feb 26, 2015
Referred to the House Committee on Ways and Means.
Feb 26, 2015
Introduced in House
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 Latest action February 26, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code, with respect to the low-income housing tax credit, to make permanent the minimum 9% credit rate for new buildings that are not federally-subsidized and to establish a minimum 4% credit rate for existing buildings that are not federally-subsidized.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 36
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1142: To amend the Internal Revenue Code of 1986 to make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program.. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1142/
MLA
"H.R. 1142: To amend the Internal Revenue Code of 1986 to make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1142/.
Bluebook (legal)
H.R. 1142, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1142/.
Markdown link
[H.R. 1142: To amend the Internal Revenue Code of 1986 to make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program.](https://openamerica.io/bill/114-HR-1142/)
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