Visitable Inclusive Tax credits for Accessible Living (VITAL) Act

This bill would change the federal low-income housing tax credit. It would raise the amount of credits each state can award, setting the per-person amount at $4.25 and the state minimum at $4,876,000 for 2026, with a 25 percent increase and inflation adjustments starting in 2027. It would give a 150 percent boost in eligible basis to buildings where at least half of the low-income units meet accessibility design standards for people with disabilities and that are in walkable areas, if the state housing agency says the boost is needed. It would also require state allocation plans to ensure that, over any 3-year period, at least 40 percent of low-income units receiving credits are designed for people with disabilities.

Full text and official record on Congress.gov

Sponsors

• Dwight Evans Democrat sponsor
• 2 cosponsors