PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
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People & committees
Rep. Evans, Dwight [D-PA-3] · D–PA
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: Sep 1, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2026-08-06 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposal aims to expand affordable housing accessible to people with disabilities. It would change State housing tax-credit allocation amounts, provide an enhanced tax-credit calculation for qualifying buildings with accessible units, and require State allocation plans to meet an accessibility-related unit-count target. The changes would affect housing developers seeking credits, State housing credit agencies, and people needing accessible housing. These are proposed changes, not evidence of enacted law.
(1) increase low-income housing tax credits to increase the stock of disability-accessible and affordable housing;
Clause (ii) of section 42(h)(3)(C) of the Internal Revenue Code is amended— (1) in subclause (I), by striking $1.75 and inserting the per capita amount, and (2) in subclause (II), by striking $2,000,000 and inserting the minimum amount.
the eligible basis of such portion of the building shall be 150 percent of such basis determined without regard to this subparagraph.
The qualified allocation plan shall ensure that, with respect to any 3-year period, the applicable percentage is not less than 40 percent.
Source snapshot updated 2026-09-01T08:05:53Z. 2026-08-06: Referred to the House Committee on Ways and Means. 2026-08-06: Introduced in House
The bill's stated purposes include helping older adults and underserved populations participate in their communities and increasing technical assistance and knowledge about housing credits and accessibility needs. These statements describe goals rather than establish that those outcomes would occur.
(3) encourage States to make sure older adults and underserved populations are integrated into their community and can fully participate in society; and (4) increase technical assistance, awareness, knowledge, and understanding of the low-income housing credit program and the housing needs of older adults and people with disabilities.
The proposed congressional findings state that approximately 26 percent of people in the United States have a disability while less than 6 percent of housing is even minimally accessible. They also state that a shortage of affordable, accessible housing can push people into institutional settings despite a preference to live in their communities. These are assertions in the bill's findings.
(2) Approximately 26 percent of people in the United States have a disability, yet less than 6 percent of the national housing supply is designed to be even rudimentarily accessible.
(4) A lack of affordable and accessible housing can relegate people with disabilities to living in institutional settings when they would prefer to live in a community setting.
Section 4 would replace two dollar figures in the State housing-credit allocation provisions with newly defined amounts. For 2026, it would set the per-person amount at $4.25 and the minimum amount at $4,876,000. The existing allocation formula is not reproduced in full.
Clause (ii) of section 42(h)(3)(C) of the Internal Revenue Code is amended— (1) in subclause (I), by striking $1.75 and inserting the per capita amount, and (2) in subclause (II), by striking $2,000,000 and inserting the minimum amount.
(i) Calendar year 2026 For calendar year 2026, the per capita amount is $4.25.
(i) Calendar year 2026 For calendar year, 2026, the minimum amount is $4,876,000.
For 2027, the proposed per-person amount would equal 1.25 times the 2026 amount after a statutory cost-of-living adjustment using 2024 as the substituted reference year. As written, the bill then requires rounding this per-person amount down to a multiple of $5,000. This unusual rounding rule is preserved as written.
(ii) Calendar year 2027 For calendar year 2027, the per capita amount is the product of— (I) 1.25, and (II) the dollar amount under clause (i) increased by an amount equal to— (aa) such dollar amount, multiplied by (bb) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting calendar year 2024 for calendar year 2016 in subparagraph (A)(ii) thereof. If the amount determined after application of the preceding sentence is not a multiple of $5,000, such amount shall be rounded to the next lowest multiple of $5,000.
For 2027, the proposed minimum allocation amount would equal 1.25 times the 2026 minimum after a statutory cost-of-living adjustment using 2024 as the substituted reference year. The text requires rounding that amount down to a multiple of five cents.
(ii) Calendar year 2027 For calendar year 2027, the minimum amount is the product of— (I) 1.25, and (II) the dollar amount under clause (i) increased by an amount equal to— (aa) such dollar amount, multiplied by (bb) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting calendar year 2024 for calendar year 2016 in subparagraph (A)(ii) thereof. If the amount determined after application of the preceding sentence is not a multiple of 5 cents, such amount shall be rounded to the next lowest multiple of 5 cents.
After 2027, both amounts would be calculated from their respective 2027 amounts with a statutory cost-of-living adjustment using 2026 as the substituted reference year. The per-person amount would be rounded down to a multiple of five cents, and the minimum amount to a multiple of $5,000.
(iii) Calendar years after 2027 In the case of any calendar year after 2027, the per capita amount is the dollar amount determined under clause (ii) increased by an amount equal to— (I) such dollar amount, multiplied by (II) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting calendar year 2026 for calendar year 2016 in subparagraph (A)(ii) thereof. Any amount increased under the preceding sentence which is not a multiple of 5 cents shall be rounded to the next lowest multiple of 5 cents.
(iii) Calendar years after 2027 In the case of any calendar year after 2027, the minimum amount is the dollar amount determined under clause (ii) increased by an amount equal to— (I) such dollar amount, multiplied by (II) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting calendar year 2026 for calendar year 2016 in subparagraph (A)(ii) thereof. Any amount increased under the preceding sentence which is not a multiple of $5,000 shall be rounded to the next lowest multiple of $5,000.
The proposed State allocation changes would apply to calendar years beginning after December 31, 2025.
(c) Effective date The amendments made by this section shall apply to calendar years beginning after December 31, 2025.
Section 5 would increase eligible basis for the qualifying accessible-unit portion of a building to 150 percent of the basis determined without this provision. At least half its low-income units must be designated to meet disability-related design standards; it must meet the specified location test; and the housing credit agency must designate the increase as necessary for financial feasibility. Existing subparagraph (B) would not apply to that portion, but its contents are not supplied. The text does not establish the resulting credit amount for a particular building.
(I) 50 percent or more of the low-income units in the building are units designated by the taxpayer to meet the applicable design standards for occupancy by persons with mental, physical, sensory, or developmental disabilities, (II) which is located in a census block group designated by the Environmental Protection Agency as being— (aa) above average or better in terms of walkability, or (bb) adjacent to 2 or more census tracts described in item (aa), and (III) which is designated by the housing credit agency as requiring the increase in credit under this subparagraph in order for such building to be financially feasible as part of a qualified low-income housing project, subparagraph (B) shall not apply to the portion of such building which is comprised of such units, and the eligible basis of such portion of the building shall be 150 percent of such basis determined without regard to this subparagraph.
The location test would require the building to be in a census block group that the Environmental Protection Agency designates as having above-average-or-better walkability, or as adjacent to at least two census tracts described as meeting that walkability standard. The wording switches between census block groups and census tracts without explaining that distinction.
(II) which is located in a census block group designated by the Environmental Protection Agency as being— (aa) above average or better in terms of walkability, or (bb) adjacent to 2 or more census tracts described in item (aa)
The required design standards would be the adaptable-design principles and standards in the Uniform Federal Accessibility Standards, or a successor standard designated by the Secretary. The bill does not reproduce those technical standards.
(ii) Design standards For purposes of clause (i)(I), the term applicable design standards means the principles and standards of adaptable design as detailed in the Uniform Federal Accessibility Standards, or any successor standard designated by the Secretary.
The enhanced credit calculation would apply to buildings receiving housing-credit allocations after December 31, 2026. For projects financed by tax-exempt obligations described in section 42(h)(4), the text instead uses the date they are first taken into account under Internal Revenue Code section 146, which must be after December 31, 2026. Those referenced provisions are not supplied.
(b) Effective date The amendment made by this section shall apply to buildings which receive allocations of housing credit dollar amount or, in the case of projects financed by tax-exempt obligations as described in section 42(h)(4) of the Internal Revenue Code of 1986, which are first taken into account under section 146 of such Code, after December 31, 2026.
Section 6 would require qualified allocation plans to achieve an accessibility-related percentage of at least 40 percent over any three-year period. The numerator refers to low-income units in projects receiving allocations during that period and cross-references a building-level condition: at least 50 percent of the building's low-income units must be designated to meet the specified disability-related design standards. That cross-reference does not itself define an individual-unit eligibility test limiting the numerator to designated accessible units. The denominator counts all low-income units in all projects receiving allocations during the period. Because the numerator uses unit and project language while the cross-reference sets a building-level threshold, the supplied text leaves uncertainty about precisely which units count, including how the threshold applies to projects with multiple buildings.
(i) In general The qualified allocation plan shall ensure that, with respect to any 3-year period, the applicable percentage is not less than 40 percent. (ii) Applicable percentage For purposes of this subparagraph, the applicable percentage is the ratio (expressed as a percentage) of— (I) the number of low-income units in all projects receiving an allocation of the housing credit dollar amount during such period which meet the requirements of subclause (I) of subsection (d)(5)(C)(i), to (II) the aggregate number of all low-income units in all projects receiving an allocation of the housing credit dollar amount during such period.
(I) 50 percent or more of the low-income units in the building are units designated by the taxpayer to meet the applicable design standards for occupancy by persons with mental, physical, sensory, or developmental disabilities
For the 40-percent calculation, any low-income unit in a project meeting both the disability-designation requirement and the location requirement would count twice in the numerator. The target therefore uses weighted unit counts rather than simply counting each unit once.
(iii) Special rule For purposes of clause (ii)(I), any low-income unit which is part of a project which meets the requirements of both subclause (I) and subclause (II) of subsection (d)(5)(C)(i) shall be counted twice.
(I) 50 percent or more of the low-income units in the building are units designated by the taxpayer to meet the applicable design standards for occupancy by persons with mental, physical, sensory, or developmental disabilities, (II) which is located in a census block group designated by the Environmental Protection Agency as being— (aa) above average or better in terms of walkability, or (bb) adjacent to 2 or more census tracts described in item (aa)
The allocation-plan requirements would apply to credit allocations made under plans adopted after December 31, 2026. The triggering date concerns adoption of the plan.
(b) Effective date The amendments made by this section shall apply to allocations of housing credit dollar amounts made under qualified allocation plans (as defined in section 42(m)(1)(B) of the Internal Revenue Code of 1986) adopted after December 31, 2026.
The supplied September 1, 2026 source snapshot records introduction in the House and referral to the House Committee on Ways and Means on August 6, 2026. It does not establish what happened after that snapshot.
Source snapshot updated 2026-09-01T08:05:53Z. 2026-08-06: Referred to the House Committee on Ways and Means. 2026-08-06: Introduced in House
A closer look
Reviewed version: Introduced in House · 2026-08-06. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy rider attached to appropriations was identified after reviewing the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified after reviewing the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials; formal earmark status cannot be resolved from absent disclosures and reports.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
Findings to examine
The findings identify conditional preferential treatment related to the main housing-accessibility policy. Classification does not judge its justification.
Taxpayers with qualifying buildings would receive a 150-percent eligible-basis calculation for the qualifying designated-unit portion, with existing subparagraph (B) disapplied to that portion. This special tax treatment requires at least half the low-income units to meet the disability-designation condition, the specified walkability or adjacency condition, and a housing credit agency determination that the increase is necessary for financial feasibility. The preference targets qualifying housing investments and supports the bill's central accessibility policy. The supplied text does not reproduce subparagraph (B), so the full comparison with existing treatment remains uncertain.
(I) 50 percent or more of the low-income units in the building are units designated by the taxpayer to meet the applicable design standards for occupancy by persons with mental, physical, sensory, or developmental disabilities, (II) which is located in a census block group designated by the Environmental Protection Agency as being— (aa) above average or better in terms of walkability, or (bb) adjacent to 2 or more census tracts described in item (aa), and (III) which is designated by the housing credit agency as requiring the increase in credit under this subparagraph in order for such building to be financially feasible as part of a qualified low-income housing project, subparagraph (B) shall not apply to the portion of such building which is comprised of such units, and the eligible basis of such portion of the building shall be 150 percent of such basis determined without regard to this subparagraph.
Projects meeting both the disability-designation and location conditions would receive preferential counting toward the allocation plan's 40-percent target: each low-income unit in such a project would count twice in the numerator. This special treatment favors qualifying projects within the bill's accessibility policy; it does not itself promise a credit allocation or double the project's credit.
(i) In general The qualified allocation plan shall ensure that, with respect to any 3-year period, the applicable percentage is not less than 40 percent.
(iii) Special rule For purposes of clause (ii)(I), any low-income unit which is part of a project which meets the requirements of both subclause (I) and subclause (II) of subsection (d)(5)(C)(i) shall be counted twice.
(I) 50 percent or more of the low-income units in the building are units designated by the taxpayer to meet the applicable design standards for occupancy by persons with mental, physical, sensory, or developmental disabilities, (II) which is located in a census block group designated by the Environmental Protection Agency as being— (aa) above average or better in terms of walkability, or (bb) adjacent to 2 or more census tracts described in item (aa)
Full text preserved for this analysis. Legislative record snapshot: Sep 1, 2026. How PlainBill uses AI