A bill to amend the Internal Revenue Code of 1986 to fully allow students to live in units eligible for the low-income housing credit, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

26 September 2006

Last action

—

Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to allow certain full-time students to live in housing units eligible for the low-income housing tax credit if they are: (1) single parents with children; (2) married and filing a joint return; or (3) adult students fulfilling the requirements for a high school diploma. Exempts any individual under the age of 19 years who attends kindergarten through grade 12 from classification as a full-time student for purposes of the tax credit.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

3 official files

Introduced in Senate (text)
Introduced in Senate · EN · 26 September 2006
View Download Open at official source
Introduced in Senate (PDF)
Introduced in Senate · EN · 26 September 2006
View Download Open at official source
Introduced in Senate
summary · EN · 26 September 2006
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/109th-congress/senate-bill/3941
Open data entity: https://api.congress.gov/v3/bill/109/s/3941