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Adds new section 45AA to Subpart D of part IV of subchapter A of chapter 1 (Internal Revenue Code) establishing a Low-income housing maintenance credit, including definitions, per-unit/building/taxpayer limitations, aggregation rule, and termination provision.
Amends section 38(b) to add a new paragraph (39) to include the low-income housing maintenance credit (section 45AA) as part of the general business credit for eligible landlords.
Adds a new subsection defining the term 'Source of income' to include use of housing vouchers and various forms of federal, state, or local housing assistance, Social Security and related benefits, court‑ordered support, trust/guardian/co‑signer/relative payments, and other income sources such as savings and investments.
Inserts the term (i.e., 'source of income') after each place the listed protected characteristics appear, thereby making source of income a protected characteristic under the prohibitions in section 3604.
Inserts (i.e., adds) 'source of income' in places where the listed protected characteristics appear in section 3605, extending non‑discrimination in residential real estate‑related transactions to source of income.
Adds 'source of income' where the listed protected characteristics appear in section 3606, extending prohibitions on denial of access to brokerage and listing services to include source of income.
Adds a new subsection (c) stating that nothing in the title shall be construed to prohibit entities from providing a preference for veterans or based on veteran status in sale or rental of dwellings or related services/facilities.
Inserts (i.e., adds) 'source of income' after each place the listed protected characteristics appear in the specified provision, incorporating source of income into the referenced enforcement or program language in section 3608(e)(6).
Replaces paragraph (4) with transitional certification language: agencies certified on the day before enactment are considered certified for a period beginning on enactment and ending 40 months after enactment, with a possible Secretary‑authorized extension up to 6 months for exceptional circumstances.
Amends section 901 of the Civil Rights Act of 1968 (42 U.S.C. 3631) by inserting (i.e., adding) 'source of income' before each place the listed protected characteristics appear in that section.
Strengthens tenant protections and enforcement in multifamily housing. It bans discrimination based on lawful source of income (including housing vouchers) under the Fair Housing Act, allows veteran preferences, and funds enforcement and outreach. It penalizes owners who sabotage habitability to dodge program standards or who keep units intentionally vacant. Creates a staffed complaint hotline and resolution program with public, online tracking of complaints; requires tenant‑rights notices in buildings; and funds state, Tribal, local, and nonprofit programs to prevent landlord harassment. Establishes a time‑limited federal tax credit to help landlords maintain and improve units occupied by voucher-using tenants. The Secretary is authorized to issue regulations and meet set timelines for implementation.
Defines “multifamily housing project” as a housing project that has five or more dwelling units (i.e., five or more places to live) .
Defines “rental assistance voucher” to mean a voucher for rental assistance made available under section 8(o) of the United States Housing Act of 1937 (42 U.S.C. 1437f(o)) .
Defines “Secretary” to mean the Secretary of Housing and Urban Development (the head of HUD) .
Defines “voucher user” to mean a family who is renting a dwelling unit using a rental assistance voucher .
Authorizes the Secretary to issue any regulations necessary to carry out this Act.
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Referred to the Committee on Financial Services, and in addition to the Committees on Ways and Means, and the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced January 3, 2025 by Nydia M. Velázquez · Last progress January 3, 2025
Referred to the Committee on Financial Services, and in addition to the Committees on Ways and Means, and the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House