‘‘(ii) is specifically designed to meet 
the needs of the particular ex-offender for 
ex-offender support services; 
‘‘(iii) sets forth a specific duration 
over which the ex-offender support services 
are to be provided and goals by which to 
assess the progress of the ex-offender; and 
‘‘(iv) provides for continual oversight 
to monitor the progress and needs of the 
ex-offender and to ensure that the ex-of-
fender is being provided the appropriate 
ex-offender support services and is com-
plying with the requirements of the pro-
gram. 
‘‘(B) PARTICIPATION.—For purposes of 
this section, an ex-offender is considered to be 
participating in an ex-offender support services 
program if the ex-offender—
‘‘(i) has entered into a written agree-
ment with the coordinator for the program 
that—
‘‘(I) sets forth the ex-offender 
support services that are appropriate 
for, and will be made available to, the
ex-offender and the duration of the 
program for the ex-offender; and 
‘‘(II) provides that the ex-offend-
er’s continued attendance at scheduled 
program meetings and events and ob-
taining of program services are a con-
dition of the ex-offender’s continued 
residency in the facility; and 
‘‘(ii) is not in default with regard to 
the ex-offender’s obligations under such 
agreement. 
‘‘(C) EX-OFFENDER SUPPORT SERVICES.—
For purposes of this section, the term ‘ex-of-
fender support services’ means services that as-
sist ex-offenders to develop skills necessary for 
life outside of the environment of a correctional 
institution, and includes—
‘‘(i) job training; 
‘‘(ii) 
employment 
counseling 
and 
placement; 
‘‘(iii) entrepreneurial training; 
‘‘(iv) financial management training; 
‘‘(v) homeownership and rental coun-
seling;
‘‘(vi) drug and alcohol abuse coun-
seling; 
‘‘(vii) self-esteem and peer develop-
ment assistance; 
‘‘(viii) anger management counseling;
‘‘(ix) health care services, including 
mental health services and behavioral 
counseling; 
‘‘(x) probation services; 
‘‘(xi) family and crisis management 
counseling; and 
‘‘(xii) general educational assistance 
and counseling. 
‘‘(4) LIMITATION ON TERM OF RESIDENCY.—
An ex-offender may not reside in an ex-offender resi-
dential facility at any time after the expiration of 
the 2-year period beginning upon the commencement 
of the ex-offender’s occupancy in the ex-offender res-
idential facility. 
‘‘(h) EX-OFFENDER.—For purposes of this section, 
the term ‘ex-offender’ means any individual who has been 
convicted of a crime under State or Federal law which is 
punishable by imprisonment for a maximum term of 6 
months or longer.
‘‘(i) ALLOCATION AND DETERMINATION OF CRED-
IT.—
‘‘(1) IN GENERAL.—Except as otherwise pro-
vided in this subsection, rules similar to the rules of 
section 42(h) (other than subparagraphs (E) and 
(F) of paragraph (1) thereof) shall apply with re-
spect to allocating and determining any credit under 
this section. 
‘‘(2) STATE
HOUSING
CREDIT
CEILING.—For 
purposes of this section: 
‘‘(A) IN
GENERAL.—The State housing 
credit ceiling shall be calculated by substituting 
the 
amount 
determined 
under 
section 
42(h)(3)(C)(ii) with the State allocation. 
‘‘(B) STATE ALLOCATION.—
‘‘(i) 
COMPETITIVE
PROCESS.—The 
State allocation for any State shall be de-
termined by the Secretary, utilizing a com-
petitive application process. 
‘‘(ii) BASIS
FOR
COMPETITION.—In 
determining the State allocation for any 
State, the Secretary shall consider the fol-
lowing: 
‘‘(I) Need, as determined by the 
ratio between the reported number of
sentenced prisoners released from 
State or Federal jurisdiction in the 
applicant State during the most re-
cent year for which information is 
available, and the total population of 
the applicant State. 
‘‘(II) The commitment of Federal 
and other funds within the applicant 
State for operating costs and ex-of-
fender support services in projects 
that are to be funded by the State 
temporary 
ex-offender 
low-income 
housing credit. 
‘‘(III) The applicant’s plan to 
collect available information about the 
success of the program with respect to 
increased housing stability and lack of 
additional incarceration of ex-offeder 
participants. 
‘‘(IV) The applicant’s organiza-
tional capacity for the successful de-
velopment or operation of qualified ex-
offender residential buildings.
‘‘(V) The goal of making alloca-
tions to the largest feasible number of 
States. 
‘‘(iii) AGGREGATE AMOUNT.—The ag-
gregate amount of State allocations for 
any year shall be $85,000,000. 
‘‘(C) BUILDING ALLOCATIONS.—The Sec-
retary may allocate a housing credit dollar 
amount to any building. In making such alloca-
tions, the Secretary shall utilize a competitive 
application process and shall consider the fac-
tors described in subparagraph (B)(ii). Any al-
location made under this subparagraph shall be 
treated for purposes of this subsection as part 
of the State allocation for the State in which 
such building is located. 
‘‘(D) 
UNUSED
HOUSING
CREDIT 
CARRYOVERS.—
‘‘(i) IN GENERAL.—The State housing 
credit ceiling shall be calculated by sub-
stituting the amount determined under 
section 42(h)(3)(C)(iv) with the State car-
ryover allocation. 
‘‘(ii) 
STATE
CARRYOVER
ALLOCA-
TION.—The State carryover allocation for
of subsections (m) and (n) of section 42 shall apply for 
purposes of this section.’’. 
(b) INCLUSION AS CURRENT YEAR BUSINESS CRED-
IT.—Section 38(b) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new para-
graph: 
‘‘(13) the ex-offender low-income housing credit 
under section 45G(a).’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following new item:
‘‘Sec. 45G. Ex-offender low-income housing credit.’’.
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service during 
taxable years beginning after the date of the enactment 
of this Act.
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