A bill to amend the Internal Revenue Code of 1986 to clarify student housing eligible for the low-income housing credit, and for other purposes.
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5218)
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Apr 26, 2007
Amends the Internal Revenue Code to allow certain full-time students who are single parents and their children to live in housing units eligible for the low-income housing tax credit provided that their children are not dependents of another individual (other than a parent of such children).
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Jan 14, 2025. Consult Congress.gov for the current record.
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