Bill

Bill > S98


US S98

US S98
Neighborhood Homes Investment Act


summary

Introduced
01/28/2021
In Committee
01/28/2021
Crossed Over
Passed
Dead
01/03/2023

Introduced Session

117th Congress

Bill Summary

A BILL To amend the Internal Revenue Code of 1986 to allow a credit against tax for neighborhood revitalization, and for other purposes.

AI Summary

This bill, the Neighborhood Homes Investment Act, would create a new tax credit to incentivize the construction and rehabilitation of homes in low-income neighborhoods. The credit, administered through state housing agencies, would cover a portion of the development costs for qualified residential projects in specified census tracts that meet certain income and housing value criteria. The credit could be claimed by developers, homeowners, or other taxpayers involved in the project, subject to various limits and requirements. The bill also includes provisions for recapturing a portion of the credit if a home is sold within 5 years of completion.

Committee Categories

Budget and Finance

Sponsors (24)

Last Action

Read twice and referred to the Committee on Finance. (on 01/28/2021)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...