Affordable Housing Credit Improvement Act of 2023
Latest action · May 11, 2023 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.
- IntroducedMay 11, 2023
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Affordable Housing Credit Improvement Act of 2023
This bill revises provisions of the low-income housing tax credit and renames it as the affordable housing tax credit.
The bill increases the per capita dollar amount of the credit and its minimum ceiling amount beginning in 2023 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 consideration of local approval and local government contribution requirements for housing projects;
- 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, tax-exempt bond financing, and foreclosures.
Cosponsors 273
Members who signed on, in the order they did. Signatures ran from May 11, 2023 to Dec 18, 2024; 65 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-GA | A. Drew Ferguson IV | Original | May 11, 2023 |
| R-NY | Andrew R. Garbarino | Original | May 11, 2023 |
| D-MN | Angie Craig | Original | May 11, 2023 |
| R-TX | Beth Van Duyne | Original | May 11, 2023 |
| D-NJ | Bill Pascrell, Jr. | Original | May 11, 2023 |
| R-UT | Blake D. Moore | Original | May 11, 2023 |
| R-MN | Brad Finstad | Original | May 11, 2023 |
| R-OH | Brad R. Wenstrup | Original | May 11, 2023 |
| D-IL | Bradley Scott Schneider | Original | May 11, 2023 |
| D-NY | Brian Higgins | Original | May 11, 2023 |
| R-PA | Brian K. Fitzpatrick | Original | May 11, 2023 |
| R-WV | Carol D. Miller | Original | May 11, 2023 |
| R-TN | Charles J. "Chuck" Fleischmann | Original | May 11, 2023 |
| R-NY | Claudia Tenney | Original | May 11, 2023 |
| D-MI | Daniel T. Kildee | Original | May 11, 2023 |
| D-IL | Danny K. Davis | Original | May 11, 2023 |
| R-TN | David Kustoff | Original | May 11, 2023 |
| R-OH | David P. Joyce | Original | May 11, 2023 |
| R-AZ | David Schweikert | Original | May 11, 2023 |
| D-MN | Dean Phillips | Original | May 11, 2023 |
| D-WA | Derek Kilmer | Original | May 11, 2023 |
| R-TN | Diana Harshbarger | Original | May 11, 2023 |
| D-NV | Dina Titus | Original | May 11, 2023 |
| D-VA | Donald S. Beyer, Jr. | Original | May 11, 2023 |
| R-CA | Doug LaMalfa | Original | May 11, 2023 |
| D-PA | Dwight Evans | Original | May 11, 2023 |
| D-OR | Earl Blumenauer | Original | May 11, 2023 |
| D-MO | Emanuel Cleaver | Original | May 11, 2023 |
| D-WI | Gwen Moore | Original | May 11, 2023 |
| R-MI | Jack Bergman | Original | May 11, 2023 |
| R-KS | Jake LaTurner | Original | May 11, 2023 |
| D-CA | Jimmy Gomez | Original | May 11, 2023 |
| D-CA | Jimmy Panetta | Original | May 11, 2023 |
| R-MI | John R. Moolenaar | Original | May 11, 2023 |
| R-TN | John W. Rose | Original | May 11, 2023 |
| D-NY | Joseph D. Morelle | Original | May 11, 2023 |
| D-OH | Joyce Beatty | Original | May 11, 2023 |
| D-CA | Judy Chu | Original | May 11, 2023 |
| D-NC | Kathy E. Manning | Original | May 11, 2023 |
| D-CA | Linda T. Sánchez | Original | May 11, 2023 |
| D-DE | Lisa Blunt Rochester | Original | May 11, 2023 |
| R-PA | Lloyd Smucker | Original | May 11, 2023 |
| D-PA | Madeleine Dean | Original | May 11, 2023 |
| R-NY | Marcus J. Molinaro | Original | May 11, 2023 |
| D-WA | Marie Gluesenkamp Perez | Original | May 11, 2023 |
| R-NY | Michael Lawler | Original | May 11, 2023 |
| R-OH | Mike Carey | Original | May 11, 2023 |
| R-PA | Mike Kelly | Original | May 11, 2023 |
| D-IL | Mike Quigley | Original | May 11, 2023 |
| R-NC | Patrick T. McHenry | Original | May 11, 2023 |
| R-MN | Pete Stauber | Original | May 11, 2023 |
| R-IA | Randy Feenstra | Original | May 11, 2023 |
| R-NC | Richard Hudson | Original | May 11, 2023 |
| D-NY | Ritchie Torres | Original | May 11, 2023 |
| D-CA | Ro Khanna | Original | May 11, 2023 |
| R-VA | Robert J. Wittman | Original | May 11, 2023 |
| D-CA | Scott H. Peters | Original | May 11, 2023 |
| D-TN | Steve Cohen | Original | May 11, 2023 |
| D-NV | Susie Lee | Original | May 11, 2023 |
| D-WA | Suzan K. DelBene | Original | May 11, 2023 |
| D-AL | Terri A. Sewell | Original | May 11, 2023 |
| R-MN | Tom Emmer | Original | May 11, 2023 |
| R-OH | Troy Balderson | Original | May 11, 2023 |
| R-FL | Vern Buchanan | Original | May 11, 2023 |
| R-CA | Young Kim | Original | May 11, 2023 |
| D-CA | Barbara Lee | May 15, 2023 | |
| D-MN | Betty McCollum | May 15, 2023 | |
| R-CA | David G. Valadao | May 15, 2023 | |
| R-NC | David Rouzer | May 15, 2023 | |
| R-NE | Don Bacon | May 15, 2023 | |
| R-IN | Larry Bucshon | May 15, 2023 | |
| D-CA | Mark DeSaulnier | May 15, 2023 | |
| D-WI | Mark Pocan | May 15, 2023 | |
| D-OR | Suzanne Bonamici | May 15, 2023 | |
| R-SD | Dusty Johnson | May 17, 2023 | |
| R-IN | Erin Houchin | May 17, 2023 | |
| D-AZ | Greg Stanton | May 17, 2023 | |
| D-CT | John B. Larson | May 17, 2023 | |
| D-CA | Juan Vargas | May 17, 2023 | |
| D-NM | Melanie A. Stansbury | May 17, 2023 | |
| R-OH | Michael R. Turner | May 17, 2023 | |
| D-CA | Ted Lieu | May 17, 2023 | |
| R-TX | Tony Gonzales | May 17, 2023 | |
| D-MI | Debbie Dingell | May 25, 2023 | |
| D-NJ | Donald Norcross | May 25, 2023 | |
| R-GA | Earl L. "Buddy" Carter | May 25, 2023 | |
| R-AL | Jerry L. Carl | May 25, 2023 | |
| D-CA | Julia Brownley | May 25, 2023 | |
| D-WA | Kim Schrier | May 25, 2023 | |
| R-IN | Rudy Yakym III | May 25, 2023 | |
| D-KS | Sharice Davids | May 25, 2023 | |
| R-OK | Tom Cole | May 25, 2023 | |
| R-SC | William R. Timmons IV | May 25, 2023 | |
| D-CA | Adam B. Schiff | May 31, 2023 | |
| R-WI | Bryan Steil | May 31, 2023 | |
| D-CT | Jahana Hayes | May 31, 2023 | |
| R-CA | Kevin Kiley | May 31, 2023 | |
| D-CA | Mike Levin | May 31, 2023 | |
| R-TX | Monica De La Cruz | May 31, 2023 | |
| R-KS | Ron Estes | May 31, 2023 | |
| D-RI | Seth Magaziner | May 31, 2023 | |
| D-CA | Brad Sherman | Jun 13, 2023 | |
| D-MD | David J. Trone | Jun 13, 2023 | |
| R-AR | Eric A. "Rick" Crawford | Jun 13, 2023 | |
| D-CA | Mark Takano | Jun 13, 2023 | |
| R-TN | Tim Burchett | Jun 13, 2023 | |
| R-IA | Zachary Nunn | Jun 13, 2023 | |
| R-KY | Andy Barr | Jun 22, 2023 | |
| D-NY | Daniel S. Goldman | Jun 22, 2023 | |
| D-CA | Doris O. Matsui | Jun 22, 2023 | |
| D-TX | Greg Casar | Jun 22, 2023 | |
| R-IN | Greg Pence | Jun 22, 2023 | |
| R-CA | Ken Calvert | Jun 22, 2023 | |
| R-OH | Bill Johnson | Jun 27, 2023 | |
| D-CA | Katie Porter | Jun 27, 2023 | |
| R-IA | Ashley Hinson | Jul 6, 2023 | |
| D-CO | Brittany Pettersen | Jul 6, 2023 | |
| R-NJ | Christopher H. Smith | Jul 6, 2023 | |
| R-OH | Max L. Miller | Jul 6, 2023 | |
| D-AZ | Ruben Gallego | Jul 6, 2023 | |
| D-IL | Sean Casten | Jul 6, 2023 | |
| R-KS | Tracey Mann | Jul 6, 2023 | |
| D-OR | Val T. Hoyle | Jul 6, 2023 | |
| D-OR | Andrea Salinas | Jul 13, 2023 | |
| R-NC | Gregory F. Murphy | Jul 13, 2023 | |
| D-MI | Hillary J. Scholten | Jul 13, 2023 | |
| D-NC | Jeff Jackson | Jul 13, 2023 | |
| D-CA | Jim Costa | Jul 13, 2023 | |
| R-CA | Michelle Steel | Jul 13, 2023 | |
| R-IL | Mike Bost | Jul 13, 2023 | |
| R-TX | Pete Sessions | Jul 13, 2023 | |
| R-MT | Ryan K. Zinke | Jul 13, 2023 | |
| D-NC | Wiley Nickel | Jul 13, 2023 | |
| D-CA | Zoe Lofgren | Jul 13, 2023 | |
| R-PA | Daniel Meuser | Jul 17, 2023 | |
| D-VA | Gerald E. Connolly | Jul 17, 2023 | |
| R-MO | Sam Graves | Jul 17, 2023 | |
| R-FL | Bill Posey | Jul 19, 2023 | |
| R-TX | Lance Gooden | Jul 19, 2023 | |
| D-CA | Raul Ruiz | Jul 19, 2023 | |
| D-CA | Salud O. Carbajal | Jul 19, 2023 | |
| D-NM | Gabe Vasquez | Jul 24, 2023 | |
| R-IA | Mariannette Miller-Meeks | Jul 24, 2023 | |
| R-KY | Brett Guthrie | Jul 25, 2023 | |
| D-VA | Jennifer Wexton | Jul 25, 2023 | |
| R-NY | Nicole Malliotakis | Jul 25, 2023 | |
| D-CA | Tony Cárdenas | Jul 25, 2023 | |
| D-NC | Deborah K. Ross | Jul 26, 2023 | |
| D-CA | John Garamendi | Jul 26, 2023 | |
| R-OR | Lori Chavez-DeRemer | Jul 26, 2023 | |
| D-CA | Josh Harder | Aug 1, 2023 | |
| R-NY | Nicholas A. Langworthy | Aug 1, 2023 | |
| R-MI | Tim Walberg | Aug 1, 2023 | |
| D-NJ | Josh Gottheimer | Aug 15, 2023 | |
| R-FL | Mario Diaz-Balart | Aug 15, 2023 | |
| D-VA | Jennifer L. McClellan | Aug 18, 2023 | |
| R-CA | John S. Duarte | Aug 18, 2023 | |
| D-MI | Rashida Tlaib | Aug 18, 2023 | |
| R-TX | Roger Williams | Aug 18, 2023 | |
| R-FL | Byron Donalds | Aug 22, 2023 | |
| D-NC | Donald G. Davis | Aug 22, 2023 | |
| D-IL | Janice D. Schakowsky | Sep 1, 2023 | |
| R-NE | Mike Flood | Sep 1, 2023 | |
| D-MI | Haley M. Stevens | Sep 8, 2023 | |
| R-TN | Scott DesJarlais | Sep 8, 2023 | |
| R-WV | Alexander X. Mooney | Sep 13, 2023 | |
| D-CA | Anna G. Eshoo | Sep 13, 2023 | |
| D-VT | Becca Balint | Sep 13, 2023 | |
| R-FL | Laurel M. Lee | Sep 13, 2023 | |
| R-LA | Garret Graves | Oct 2, 2023 | |
| D-NC | Valerie P. Foushee | Oct 2, 2023 | |
| R-AZ | Juan Ciscomani | Oct 12, 2023 | |
| D-CA | Kevin Mullin | Oct 12, 2023 | |
| R-FL | Anna Paulina Luna | Nov 2, 2023 | |
| R-FL | Gus M. Bilirakis | Nov 2, 2023 | |
| D-AZ | Raúl M. Grijalva | Nov 2, 2023 | |
| D-VI | Stacey E. Plaskett | Nov 2, 2023 | |
| R-IN | James R. Baird | Nov 7, 2023 | |
| D-CA | Nanette Diaz Barragán | Nov 7, 2023 | |
| R-WA | Dan Newhouse | Nov 8, 2023 | |
| D-MI | Elissa Slotkin | Nov 8, 2023 | |
| D-NJ | Jefferson Van Drew | Nov 8, 2023 | |
| D-OH | Marcy Kaptur | Nov 8, 2023 | |
| R-PA | Guy Reschenthaler | Nov 14, 2023 | |
| D-CA | J. Luis Correa | Nov 14, 2023 | |
| R-VA | Jennifer A. Kiggans | Dec 1, 2023 | |
| D-CO | Yadira Caraveo | Dec 1, 2023 | |
| D-OH | Emilia Strong Sykes | Dec 4, 2023 | |
| R-FL | Kat Cammack | Dec 4, 2023 | |
| D-PA | Chrissy Houlahan | Dec 5, 2023 | |
| R-PA | John Joyce | Dec 5, 2023 | |
| R-OR | Cliff Bentz | Dec 6, 2023 | |
| D-CA | Jared Huffman | Dec 6, 2023 | |
| D-NH | Ann M. Kuster | Dec 11, 2023 | |
| R-PA | Glenn Thompson | Dec 11, 2023 | |
| R-KY | James Comer | Dec 12, 2023 | |
| R-NY | Nick LaLota | Dec 12, 2023 | |
| D-CA | Robert Garcia | Dec 12, 2023 | |
| D-PA | Susan Wild | Dec 12, 2023 | |
| R-NY | Anthony D'Esposito | Dec 22, 2023 | |
| D-CA | Eric Swalwell | Dec 22, 2023 | |
| D-CA | Ami Bera | Jan 5, 2024 | |
| R-NY | Brandon Williams | Jan 5, 2024 | |
| R-NY | Elise M. Stefanik | Jan 5, 2024 | |
| D-OH | Greg Landsman | Jan 5, 2024 | |
| D-CO | Joe Neguse | Jan 10, 2024 | |
| R-FL | John H. Rutherford | Jan 10, 2024 | |
| D-TX | Henry Cuellar | Jan 17, 2024 | |
| D-MA | Jake Auchincloss | Jan 17, 2024 | |
| R-UT | John R. Curtis | Jan 17, 2024 | |
| R-FL | Maria Elvira Salazar | Jan 17, 2024 | |
| R-CA | Darrell Issa | Jan 31, 2024 | |
| D-WA | Rick Larsen | Jan 31, 2024 | |
| D-IN | Frank J. Mrvan | Feb 5, 2024 | |
| R-CA | Jay Obernolte | Feb 5, 2024 | |
| R-FL | Carlos A. Gimenez | Feb 20, 2024 | |
| D-KY | Morgan McGarvey | Feb 20, 2024 | |
| D-NH | Chris Pappas | Mar 12, 2024 | |
| R-WI | Derrick Van Orden | Mar 12, 2024 | |
| R-MS | Mike Ezell | Apr 5, 2024 | |
| D-IL | Raja Krishnamoorthi | Apr 5, 2024 | |
| R-KY | Harold Rogers | May 17, 2024 | |
| D-IL | Robin L. Kelly | May 17, 2024 | |
| R-GA | Barry Loudermilk | Jun 4, 2024 | |
| D-IL | Bill Foster | Jun 4, 2024 | |
| D-IL | Delia C. Ramirez | Jun 4, 2024 | |
| R-NJ | Thomas H. Kean, Jr. | Jun 4, 2024 | |
| D-CA | Grace F. Napolitano | Jun 25, 2024 | |
| R-ND | Kelly Armstrong | Jun 25, 2024 | |
| D-ME | Chellie Pingree | Aug 23, 2024 | |
| D-TX | Colin Z. Allred | Aug 23, 2024 | |
| D-RI | Gabe Amo | Aug 23, 2024 | |
| D-CT | James A. Himes | Aug 23, 2024 | |
| D-CO | Jason Crow | Aug 23, 2024 | |
| D-NY | Jerrold Nadler | Aug 23, 2024 | |
| D-CT | Joe Courtney | Aug 23, 2024 | |
| D-CA | Pete Aguilar | Aug 23, 2024 | |
| D-CA | Sara Jacobs | Aug 23, 2024 | |
| D-NV | Steven Horsford | Aug 23, 2024 | |
| R-MS | Michael Guest | Sep 9, 2024 | |
| D-IL | Nikki Budzinski | Sep 9, 2024 | |
| D-NC | Alma S. Adams | Sep 19, 2024 | |
| D-CO | Diana DeGette | Sep 19, 2024 | |
| D-DC | Eleanor Holmes Norton | Sep 19, 2024 | |
| D-MN | Ilhan Omar | Sep 19, 2024 | |
| D-ME | Jared F. Golden | Sep 19, 2024 | |
| D-IL | Jesús G. "Chuy" García | Sep 19, 2024 | |
| D-IL | Jonathan L. Jackson | Sep 19, 2024 | |
| D-MA | Lori Trahan | Sep 19, 2024 | |
| R-TN | Mark E. Green | Sep 19, 2024 | |
| D-CT | Rosa L. DeLauro | Sep 19, 2024 | |
| R-TN | Andrew Ogles | Sep 23, 2024 | |
| R-MI | John James | Sep 23, 2024 | |
| D-PA | Mary Gay Scanlon | Sep 23, 2024 | |
| D-GA | Sanford D. Bishop, Jr. | Sep 23, 2024 | |
| D-TX | Lizzie Fletcher | Sep 25, 2024 | |
| R-CA | Mike Garcia | Sep 25, 2024 | |
| D-VA | Abigail Davis Spanberger | Oct 4, 2024 | |
| D-WA | Adam Smith | Oct 4, 2024 | |
| D-NJ | Andy Kim | Oct 4, 2024 | |
| D-PA | Christopher R. Deluzio | Oct 4, 2024 | |
| D-FL | Darren Soto | Oct 4, 2024 | |
| D-IL | Eric Sorensen | Oct 4, 2024 | |
| D-MD | Jamie Raskin | Oct 4, 2024 | |
| D-PA | Matt Cartwright | Oct 4, 2024 | |
| D-GA | Nikema Williams | Oct 4, 2024 | |
| D-OH | Shontel M. Brown | Oct 4, 2024 | |
| D-MI | Shri Thanedar | Oct 4, 2024 | |
| D-NY | Thomas R. Suozzi | Oct 4, 2024 | |
| D-NM | Teresa Leger Fernandez | Oct 11, 2024 | |
| D-IL | Lauren Underwood | Oct 25, 2024 | |
| R-MI | Bill Huizenga | Nov 1, 2024 | |
| R-CO | Greg Lopez | Dec 18, 2024 |
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 May 11, 2023 |
Actions 2
Everything that happened, newest first.
- May 11, 2023Introduced in House
- May 11, 2023Referred to the House Committee on Ways and Means.
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| House | Debate and remarks H2492 | Katie Porter D-CA | Apr 17, 2024 |
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. 169, no. 80, May 11, 2023, page H2312.
Printed hearings 5
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| Serial No. 118-77 | RESTORING PROSPERITY IN AMERICAN COMMUNITIES: EXAMINING THE FAILURES OF STATUS QUO HOUSING POLICY57 pages | Financial Services Committee | Feb 22, 2024 |
| Serial No. 118-19 | HEARING FOR THE PURPOSE OF RECEIVING TESTIMONY FROM THE HONORABLE THOMAS J. VILSACK, SECRETARY, U.S. DEPARTMENT OF AGRICULTURE253 pages | Agriculture Committee | Feb 14, 2024 |
| Serial No. 118-18 | MEMBER DAY1,004 pages | Agriculture Committee | Dec 6, 2023 |
| Serial No. 118-61 | HOUSING AFFORDABILITY: GOVERNMENTAL BARRIERS AND MARKET-BASED SOLUTIONS143 pages | Financial Services Committee | Dec 6, 2023 |
| — | MEMBER DAY231 pages | Ways and Means Committee | Sep 14, 2023 |
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 |
|---|---|---|---|
| IF12862 | The Section 179D Energy Efficient Commercial Buildings Deduction | Resource | Apr 8, 2026 |
| R47628 | Housing Issues in the 118th Congress | Report | Jan 13, 2025 |
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 1557 | Affordable Housing Credit Improvement Act of 2023 | Identical bill | Apr 16, 2024 |
| HR 10009 | Revitalizing America’s Housing Act | Related bill | Oct 18, 2024 |
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 2023
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.
- May 11, 2023Introduced 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.
