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 give out, setting the per-person amount at $4.25 and the small-state minimum at $4,876,000 for 2026, with a 25 percent increase in 2027 and inflation adjustments after that. It would raise the credit by 50 percent for buildings where at least half of the low-income units are designed for people with disabilities, the building is in an area rated as walkable, and the state housing agency finds the extra credit is needed. It would also require state allocation plans to ensure that, over each 3-year period, at least 40 percent of credit-funded low-income units meet these disability design standards, with units in walkable areas counted twice.

Full text and official record on Congress.gov

Sponsors

• Amy Klobuchar Democrat sponsor
• 5 cosponsors