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United States · Bill · S

S. 1442 (113th)

Improving the Low Income Housing Tax Credit Rate Act

referredUnited States· United States Congress· EN

Introduced

1 August 2013

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

12 August 2025

Summary

Improving the Low Income Housing Tax Credit Rate Act - Amends the Internal Revenue Code to: (1) make permanent the the minimum low-income housing tax credit rate for new buildings that are not federally subsidized, and (2) establish a minimum 4% low-income housing tax rate for existing buildings that are not federally subsidized.

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Documents

3 official files

Introduced in Senate (text)

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