Affordable Housing Credit Improvement Act of 2021
Latest action · Apr 15, 2021 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedApr 15, 2021
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Affordable Housing Credit Improvement Act of 2021
This bill revises provisions of the low-income housing tax credit and renames it as the affordable housing credit.
The bill increases the per capita dollar amount of the credit and its minimum ceiling amount beginning in 2021 and extends the inflation adjustment for such amounts.
The bill modifies tenant income eligibility requirements and the average income formula for determining such income. It also revises rules for student occupancy of rental units and tenant voucher payments, and prohibits any refusal to rent to victims of domestic abuse.
The bill further modifies the credit to
- increase state allocations of the credit;
- repeal the qualified census tract population cap;
- prohibit local approval and contribution requirements;
- increase the credit for certain projects designated to serve extremely low-income households;
- increase the credit for certain bond-financed projects designated by state agencies;
- eliminate the basis reduction for properties that receive certain energy-related tax benefits; and
- increase the population cap for difficult development areas (i.e., areas with high construction, land, and utility costs relative to area median gross income).
The bill also includes Indian and rural areas as difficult development areas and modifies other requirements relating to casualty losses, acquisition credits, and foreclosures.
Cosponsors 207
Members who signed on, in the order they did. Signatures ran from Apr 15, 2021 to Dec 23, 2022; 3 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-OH | Brad R. Wenstrup | Original | Apr 15, 2021 |
| D-VA | Donald S. Beyer, Jr. | Original | Apr 15, 2021 |
| R-IN | Jackie Walorski | Original | Apr 15, 2021 |
| R-FL | Bill Posey | May 7, 2021 | |
| R-PA | Brian K. Fitzpatrick | May 7, 2021 | |
| R-IL | Darin LaHood | May 7, 2021 | |
| D-OR | Earl Blumenauer | May 7, 2021 | |
| D-WI | Gwen Moore | May 7, 2021 | |
| D-CA | Jimmy Panetta | May 7, 2021 | |
| R-IN | Larry Bucshon | May 7, 2021 | |
| D-FL | Stephanie N. Murphy | May 7, 2021 | |
| D-NY | Thomas R. Suozzi | May 7, 2021 | |
| R-NY | Tom Reed | May 7, 2021 | |
| D-MI | Daniel T. Kildee | May 18, 2021 | |
| D-PA | Dwight Evans | May 18, 2021 | |
| D-CA | Judy Chu | May 18, 2021 | |
| D-CA | Linda T. Sánchez | May 18, 2021 | |
| R-NC | Richard Hudson | May 18, 2021 | |
| R-IL | Rodney Davis | May 18, 2021 | |
| R-OH | Troy Balderson | May 18, 2021 | |
| R-GA | A. Drew Ferguson IV | Jun 4, 2021 | |
| D-MN | Angie Craig | Jun 4, 2021 | |
| D-MA | Ayanna Pressley | Jun 4, 2021 | |
| R-WV | Carol D. Miller | Jun 4, 2021 | |
| D-IA | Cynthia Axne | Jun 4, 2021 | |
| R-WV | David B. McKinley | Jun 4, 2021 | |
| D-MN | Dean Phillips | Jun 4, 2021 | |
| R-CA | Doug LaMalfa | Jun 4, 2021 | |
| D-CA | Eric Swalwell | Jun 4, 2021 | |
| R-PA | Guy Reschenthaler | Jun 4, 2021 | |
| R-NY | John Katko | Jun 4, 2021 | |
| D-CA | Julia Brownley | Jun 4, 2021 | |
| D-PA | Michael F. Doyle | Jun 4, 2021 | |
| D-CA | Mike Levin | Jun 4, 2021 | |
| D-CA | Salud O. Carbajal | Jun 4, 2021 | |
| R-NC | Ted Budd | Jun 4, 2021 | |
| R-CA | Young Kim | Jun 4, 2021 | |
| R-NY | Claudia Tenney | Jun 17, 2021 | |
| R-TN | David Kustoff | Jun 17, 2021 | |
| R-AK | Don Young | Jun 17, 2021 | |
| D-HI | Ed Case | Jun 17, 2021 | |
| D-CO | Ed Perlmutter | Jun 17, 2021 | |
| R-MI | Jack Bergman | Jun 17, 2021 | |
| D-CA | Jim Costa | Jun 17, 2021 | |
| D-CO | Joe Neguse | Jun 17, 2021 | |
| R-TN | John W. Rose | Jun 17, 2021 | |
| R-NY | Lee M. Zeldin | Jun 17, 2021 | |
| D-IL | Marie Newman | Jun 17, 2021 | |
| D-CA | Mark DeSaulnier | Jun 17, 2021 | |
| D-CA | Scott H. Peters | Jun 17, 2021 | |
| R-MI | Tim Walberg | Jun 17, 2021 | |
| R-MN | Tom Emmer | Jun 17, 2021 | |
| D-TX | Veronica Escobar | Jun 17, 2021 | |
| D-CA | Alan S. Lowenthal | Jun 24, 2021 | |
| R-NC | David Rouzer | Jun 24, 2021 | |
| R-AZ | David Schweikert | Jun 24, 2021 | |
| R-NE | Don Bacon | Jun 24, 2021 | |
| D-VA | Elaine G. Luria | Jun 24, 2021 | |
| D-MI | Haley M. Stevens | Jun 24, 2021 | |
| D-KY | John A. Yarmuth | Jun 24, 2021 | |
| R-MI | John R. Moolenaar | Jun 24, 2021 | |
| D-MI | Rashida Tlaib | Jun 24, 2021 | |
| R-SC | William R. Timmons IV | Jun 24, 2021 | |
| R-IL | Adam Kinzinger | Jul 16, 2021 | |
| D-NY | Adriano Espaillat | Jul 16, 2021 | |
| D-MN | Betty McCollum | Jul 16, 2021 | |
| D-NJ | Bill Pascrell, Jr. | Jul 16, 2021 | |
| D-NY | Brian Higgins | Jul 16, 2021 | |
| R-CA | David G. Valadao | Jul 16, 2021 | |
| D-RI | James R. Langevin | Jul 16, 2021 | |
| D-CO | Jason Crow | Jul 16, 2021 | |
| R-PA | Lloyd Smucker | Jul 16, 2021 | |
| D-GA | Lucy McBath | Jul 16, 2021 | |
| D-PA | Madeleine Dean | Jul 16, 2021 | |
| D-CA | Norma J. Torres | Jul 16, 2021 | |
| D-WA | Rick Larsen | Jul 16, 2021 | |
| D-NY | Ritchie Torres | Jul 16, 2021 | |
| D-CA | Ro Khanna | Jul 16, 2021 | |
| R-TX | Roger Williams | Jul 16, 2021 | |
| D-CA | Ted Lieu | Jul 16, 2021 | |
| R-OK | Tom Cole | Jul 16, 2021 | |
| R-TX | Tony Gonzales | Jul 16, 2021 | |
| R-OH | Anthony Gonzalez | Jul 27, 2021 | |
| D-IL | Danny K. Davis | Jul 27, 2021 | |
| D-WA | Adam Smith | Jul 30, 2021 | |
| D-MI | Brenda L. Lawrence | Jul 30, 2021 | |
| D-DC | Eleanor Holmes Norton | Jul 30, 2021 | |
| D-NY | Gregory W. Meeks | Jul 30, 2021 | |
| D-MA | Jake Auchincloss | Jul 30, 2021 | |
| D-CT | James A. Himes | Jul 30, 2021 | |
| D-IL | Janice D. Schakowsky | Jul 30, 2021 | |
| D-IL | Jesús G. "Chuy" García | Jul 30, 2021 | |
| D-CA | Jimmy Gomez | Jul 30, 2021 | |
| D-MA | Katherine M. Clark | Jul 30, 2021 | |
| D-IL | Robin L. Kelly | Jul 30, 2021 | |
| R-KS | Ron Estes | Jul 30, 2021 | |
| D-AZ | Ruben Gallego | Jul 30, 2021 | |
| D-TN | Steve Cohen | Jul 30, 2021 | |
| D-OR | Suzanne Bonamici | Jul 30, 2021 | |
| D-AL | Terri A. Sewell | Jul 30, 2021 | |
| D-IL | Bradley Scott Schneider | Sep 10, 2021 | |
| R-OH | David P. Joyce | Sep 10, 2021 | |
| D-WA | Derek Kilmer | Sep 10, 2021 | |
| R-MI | Fred Upton | Sep 10, 2021 | |
| R-MO | Jason Smith | Sep 10, 2021 | |
| D-CT | John B. Larson | Sep 10, 2021 | |
| R-TX | Lance Gooden | Sep 10, 2021 | |
| R-PA | Mike Kelly | Sep 10, 2021 | |
| D-WI | Ron Kind | Sep 10, 2021 | |
| R-TN | Charles J. "Chuck" Fleischmann | Sep 17, 2021 | |
| R-TX | Pete Sessions | Sep 17, 2021 | |
| R-MN | Pete Stauber | Sep 17, 2021 | |
| R-WV | Alexander X. Mooney | Oct 15, 2021 | |
| D-CA | Barbara Lee | Oct 15, 2021 | |
| D-IL | Bill Foster | Oct 15, 2021 | |
| R-WI | Bryan Steil | Oct 15, 2021 | |
| R-FL | Byron Donalds | Oct 15, 2021 | |
| D-NY | Carolyn B. Maloney | Oct 15, 2021 | |
| D-TX | Colin Z. Allred | Oct 15, 2021 | |
| D-MI | Debbie Dingell | Oct 15, 2021 | |
| D-CA | Doris O. Matsui | Oct 15, 2021 | |
| R-KS | Jake LaTurner | Oct 15, 2021 | |
| D-MA | James P. McGovern | Oct 15, 2021 | |
| D-CA | Josh Harder | Oct 15, 2021 | |
| D-OH | Joyce Beatty | Oct 15, 2021 | |
| D-CA | Karen Bass | Oct 15, 2021 | |
| D-MA | Lori Trahan | Oct 15, 2021 | |
| D-CA | Lucille Roybal-Allard | Oct 15, 2021 | |
| D-WI | Mark Pocan | Oct 15, 2021 | |
| R-KS | Tracey Mann | Oct 15, 2021 | |
| R-FL | Vern Buchanan | Oct 15, 2021 | |
| R-WA | Cathy McMorris Rodgers | Dec 8, 2021 | |
| D-CA | Jackie Speier | Jan 14, 2022 | |
| D-NY | Joseph D. Morelle | Jan 14, 2022 | |
| D-NJ | Josh Gottheimer | Jan 14, 2022 | |
| D-WA | Kim Schrier | Jan 14, 2022 | |
| D-TX | Lizzie Fletcher | Jan 14, 2022 | |
| D-PA | Mary Gay Scanlon | Jan 14, 2022 | |
| D-IL | Mike Quigley | Jan 14, 2022 | |
| D-GA | Nikema Williams | Jan 14, 2022 | |
| D-NY | Paul Tonko | Jan 14, 2022 | |
| D-CA | Pete Aguilar | Jan 14, 2022 | |
| D-KS | Sharice Davids | Jan 14, 2022 | |
| D-CA | Zoe Lofgren | Jan 14, 2022 | |
| R-NY | Andrew R. Garbarino | Mar 9, 2022 | |
| D-IL | Bobby L. Rush | Mar 9, 2022 | |
| D-NJ | Bonnie Watson Coleman | Mar 9, 2022 | |
| D-ME | Chellie Pingree | Mar 9, 2022 | |
| D-PA | Chrissy Houlahan | Mar 9, 2022 | |
| D-MN | Ilhan Omar | Mar 9, 2022 | |
| D-CA | Jared Huffman | Mar 9, 2022 | |
| D-CT | Joe Courtney | Mar 9, 2022 | |
| R-CA | Ken Calvert | Mar 9, 2022 | |
| D-MA | Seth Moulton | Mar 9, 2022 | |
| R-OH | Bill Johnson | Apr 28, 2022 | |
| R-NC | Gregory F. Murphy | Apr 28, 2022 | |
| R-OH | Mike Carey | Apr 28, 2022 | |
| D-NV | Steven Horsford | May 18, 2022 | |
| D-MI | Andy Levin | Jul 15, 2022 | |
| D-PA | Conor Lamb | Jul 15, 2022 | |
| D-MD | David J. Trone | Jul 15, 2022 | |
| D-IN | Frank J. Mrvan | Jul 15, 2022 | |
| R-KY | James Comer | Jul 15, 2022 | |
| D-VA | Jennifer Wexton | Jul 15, 2022 | |
| D-CA | Jerry McNerney | Jul 15, 2022 | |
| D-NC | Kathy E. Manning | Jul 15, 2022 | |
| D-NY | Mondaire Jones | Jul 15, 2022 | |
| D-CA | Nanette Diaz Barragán | Jul 15, 2022 | |
| R-IA | Randy Feenstra | Jul 15, 2022 | |
| D-CA | Tony Cárdenas | Jul 15, 2022 | |
| D-CA | Adam B. Schiff | Sep 9, 2022 | |
| D-IN | André Carson | Sep 9, 2022 | |
| D-CA | Anna G. Eshoo | Sep 9, 2022 | |
| R-OH | Bob Gibbs | Sep 9, 2022 | |
| D-CA | Brad Sherman | Sep 9, 2022 | |
| D-IL | Cheri Bustos | Sep 9, 2022 | |
| D-CO | Diana DeGette | Sep 9, 2022 | |
| R-SD | Dusty Johnson | Sep 9, 2022 | |
| D-MO | Emanuel Cleaver | Sep 9, 2022 | |
| D-TX | Henry Cuellar | Sep 9, 2022 | |
| D-CA | J. Luis Correa | Sep 9, 2022 | |
| D-CT | Jahana Hayes | Sep 9, 2022 | |
| D-CA | Juan Vargas | Sep 9, 2022 | |
| D-HI | Kaiali'i Kahele | Sep 9, 2022 | |
| D-CA | Katie Porter | Sep 9, 2022 | |
| D-OH | Marcy Kaptur | Sep 9, 2022 | |
| D-NM | Melanie A. Stansbury | Sep 9, 2022 | |
| D-CA | Raul Ruiz | Sep 9, 2022 | |
| D-IL | Sean Casten | Sep 9, 2022 | |
| D-AZ | Tom O'Halleran | Sep 9, 2022 | |
| D-AZ | Greg Stanton | Sep 20, 2022 | |
| R-MI | Peter Meijer | Sep 20, 2022 | |
| D-TX | Vicente Gonzalez | Sep 20, 2022 | |
| R-TN | Diana Harshbarger | Nov 17, 2022 | |
| D-NV | Dina Titus | Nov 17, 2022 | |
| D-GA | Henry C. "Hank" Johnson, Jr. | Nov 17, 2022 | |
| R-OH | Michael R. Turner | Nov 17, 2022 | |
| R-VA | Robert J. Wittman | Nov 22, 2022 | |
| D-NH | Ann M. Kuster | Dec 14, 2022 | |
| R-MO | Billy Long | Dec 14, 2022 | |
| R-UT | Blake D. Moore | Dec 14, 2022 | |
| R-GA | Earl L. "Buddy" Carter | Dec 22, 2022 | |
| D-GA | Sanford D. Bishop, Jr. | Dec 22, 2022 | |
| D-CA | Sara Jacobs | Dec 22, 2022 | |
| R-MN | Brad Finstad | Dec 23, 2022 | |
| D-CA | John Garamendi | Dec 23, 2022 | |
| D-DE | Lisa Blunt Rochester | Dec 23, 2022 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Apr 15, 2021 |
Actions 2
Everything that happened, newest first.
- Apr 15, 2021Introduced in House
- Apr 15, 2021Referred to the House Committee on Ways and Means.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 167, no. 65, April 15, 2021, page H1843.
Printed hearings 1
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| S. Hrg. 117-877 | THE ROLE OF TAX INCENTIVES IN AFFORDABLE HOUSING135 pages | Finance Committee | Jul 20, 2022 |
CRS reports 2
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 2
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| RS22389 | An Introduction to the Low-Income Housing Tax Credit | Report | Jul 11, 2025 |
| IN12070 | The Low-Income Housing Tax Credit: Lowering the 50% Bond Threshold to 25% Archived | Insight | Jan 6, 2023 |
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 1136 | Affordable Housing Credit Improvement Act of 2021 | Identical bill | Apr 15, 2021 |
| HR 4204 | Affordable HOUSE Act of 2021 | Related bill | Jun 28, 2021 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes.
- Short Title(s) as Introduced
- Affordable Housing Credit Improvement Act of 2021
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Assault and harassment offenses
- Business investment and capital
- Census and government statistics
- Crime victims
- Disability and paralysis
- Domestic violence and child abuse
- Energy efficiency and conservation
- Higher education
- Housing and community development funding
- Housing supply and affordability
- Human trafficking
- Income tax credits
- Income tax deductions
- Income tax exclusion
- Indian social and development programs
- Inflation and prices
- Landlord and tenant
- Lighting, heating, cooling
- Low- and moderate-income housing
- Marriage and family status
- Residential rehabilitation and home repair
- Rural conditions and development
- Securities
- Sex offenses
- State and local finance
- State and local government operations
- Taxation
- Veterans' loans, housing, homeless programs
Text 1
Each version as it was printed, newest first.
- Apr 15, 2021Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
