Referred to the House Committee on Ways and Means.
The bill amends the Internal Revenue Code to adjust low-income housing tax incentives for military households. It excludes military basic housing allowance (BAH) from income calculations for the low-income housing tax credit (LIHTC) and tax-exempt bond eligibility, and treats buildings within 15 miles of large military installations as located in difficult development areas for increased credit allocation.
Targeting: left emphasizes tenant benefits; right fears developer windfalls.
Relative to its intended legislative type, this bill is a focused substantive tax code amendment that clearly targets housing affordability for military communities by excluding military housing allowance from income calculations and by treating buildings near large installations as difficult development areas.
The bill amends the Internal Revenue Code to adjust low-income housing tax incentives for military households.
It excludes military basic housing allowance (BAH) from income calculations for the low-income housing tax credit (LIHTC) and tax-exempt bond eligibility, and treats buildings within 15 miles of large military installations as located in difficult development areas for increased credit allocation.
It defines a "large military installation" by a plant replacement value threshold and specifies effective dates.
Narrow, non-controversial subject boosts chances, but creates uncodified tax costs and needs committee consensus or attachment to larger bill.
Relative to its intended legislative type, this bill is a focused substantive tax code amendment that clearly targets housing affordability for military communities by excluding military housing allowance from income calculations and by treating buildings near large installations as difficult development areas. It contains explicit statutory edits and effective dates that make the operational changes implementable by tax authorities.
Targeting: left emphasizes tenant benefits; right fears developer windfalls.
These are examples from the analysis, not a ranked list of the most-affected groups.
Targeting: left emphasizes tenant benefits; right fears developer windfalls.
Generally supportive because it expands affordable housing access for active-duty service members and nearby communities.
Views the change as a targeted federal intervention to reduce housing cost barriers for military families.
Will be attentive to ensuring benefits reach low-income households rather than just developers.
Cautiously favorable as a pragmatic, narrowly targeted housing incentive for military communities.
Appreciates the focus on base-area shortages but wants fiscal offsets or a score to understand budget impact.
May seek technical fixes and a sunset or review.
Mixed to skeptical: supports helping military families but is wary of expanding tax credits and federal subsidies.
Prefers market-oriented or local solutions and is concerned about fiscal cost and federal intervention benefiting developers.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow, non-controversial subject boosts chances, but creates uncodified tax costs and needs committee consensus or attachment to larger bill.
The bill has not accumulated any surfaced votes yet.
Targeting: left emphasizes tenant benefits; right fears developer windfalls.
Narrow, non-controversial subject boosts chances, but creates uncodified tax costs and needs committee consensus or attachment to larger bi…
Relative to its intended legislative type, this bill is a focused substantive tax code amendment that clearly targets housing affordability for military communities by excluding military housing allowance from income ca…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.