I 
117TH CONGRESS 
2D SESSION 
H. R. 7990 
To amend the Internal Revenue Code of 1986 to temporarily expand the 
low-income housing tax credit for healthcare-oriented housing. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 8, 2022 
Ms. SEWELL (for herself, Mr. WENSTRUP, Mr. DANNY K. DAVIS of Illinois, 
and Mr. MURPHY of North Carolina) introduced the following bill; which 
was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to temporarily 
expand the low-income housing tax credit for healthcare- 
oriented housing. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Healthy Homes Act’’. 
SEC. 2. TEMPORARY EXPANSION OF LOW-INCOME HOUSING 
TAX CREDIT FOR HEALTHCARE-ORIENTED 
HOUSING. 
(a) IN GENERAL.—Section 42 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
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(n) as subsection (o) and inserting after subsection (m) 
the following new subsection: 
‘‘(n) SPECIAL RULES FOR HEALTHCARE-ORIENTED 
HOUSING.— 
‘‘(1) ADDITIONAL
BASIS
ADJUSTMENT
FOR 
HEALTHCARE-ORIENTED HOUSING.—With respect to 
housing credit amounts allocated to healthcare-ori-
ented housing during the specified period— 
‘‘(A) in the case of a new building, the eli-
gible basis of such building as otherwise deter-
mined under this section (determined without 
regard to this paragraph and subsection 
(d)(5)(B)), shall be increased by 50 percent of 
such eligible basis (as so determined), and 
‘‘(B) in the case of an existing building, 
the rehabilitation expenditures otherwise taken 
into account under subsection (e) (determined 
without regard to this paragraph and sub-
section (d)(5)(B)), shall be increased by 50 per-
cent of such expenditures (as so determined). 
‘‘(2) ADDITIONAL
HOUSING
CREDIT
DOLLAR 
AMOUNT FOR HEALTHCARE-ORIENTED HOUSING.— 
‘‘(A) IN
GENERAL.—In the case of the 
specified period, the State housing credit ceiling 
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otherwise determined under this section shall be 
increased by the lesser of— 
‘‘(i) the aggregate housing credit dol-
lar amount allocated by the State housing 
credit agency of such State to healthcare- 
oriented housing for such calendar year, or 
‘‘(ii) the healthcare-oriented housing 
amount for such State for such calendar 
year. 
‘‘(B) HEALTHCARE-ORIENTED
HOUSING 
AMOUNT.—For purposes of subparagraph (A), 
the term ‘healthcare-oriented housing amount’ 
means $1.00 multiplied by the State population. 
‘‘(C) CARRYOVER.—Any excess of the 
healthcare-oriented housing amount for a cal-
endar year over the amount in subparagraph 
(A)(i) for such calendar year shall be taken into 
account as an increase in the healthcare-ori-
ented housing amount for the following cal-
endar year. The preceding sentence shall not re-
sult in an increase with respect to any calendar 
year after 2025. 
‘‘(3) SPECIFIED PERIOD.—For purposes of this 
subsection, the term ‘specified period’ means the pe-
riod beginning 210 days after the date of the enact-
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ment of this subsection and ending on the last day 
of the third full calendar year beginning after the 
start of the specified period. 
‘‘(4) HEALTHCARE-ORIENTED
HOUSING.—For 
purposes of this subsection, the term ‘healthcare-ori-
ented housing’ means any qualified low-income 
building which meets at least three of the following 
the additional requirements: 
‘‘(A) SOCIAL DETERMINANTS OF HEALTH 
SCREENINGS.—The developer partners with a 
hospital, health center, or other healthcare in-
stitution to conduct social determinants of 
health screenings on the building premises for 
each new resident upon move-in and annually 
thereafter, unless the resident elects not to have 
such a screening. 
‘‘(B) HEALTHCARE ONSITE.—The building 
contains sufficient physical space and proper 
equipment for physicians or other appropriate 
licensed healthcare providers to hold regular 
health screenings on-site for residents and com-
munity members. 
‘‘(C) 
TELEHEALTH
COMPONENT.—The 
building contains broadband infrastructure and 
physical hardware sufficient to ensure that 
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video conferencing capabilities for telehealth 
interactions will be available to residents and 
the developer has partnered with healthcare 
providers to participate in the provision of tele-
health services and outreach. 
‘‘(D) CLASSROOM
AND
KITCHEN.—The 
building has classroom space to conduct com-
munity health and nutrition workshops and a 
demonstration kitchen to facilitate healthy 
cooking demonstrations for residents and the 
community and the developer has partnered 
with a hospital, health center, or other 
healthcare institution to provide such work-
shops and demonstrations. 
‘‘(E) HEALTHCARE
SERVICE
COORDINA-
TION.—A 
medical 
assistant 
or 
trained 
healthcare worker who connects residents to 
both healthcare and community services is lo-
cated in the building on at least a part-time 
basis. 
‘‘(5) ADJUSTED BASIS.—Notwithstanding sub-
section (d)(4), the adjusted basis of healthcare-ori-
ented housing shall include nonresidential space used 
to satisfy the requirements in paragraph (5). 
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‘‘(6) PLACED IN SERVICE DATE.—The placed in 
service date for healthcare-oriented housing shall be 
determined based on the residential portion of the 
property.’’. 
(b) COORDINATION WITH HIGH-COST AREAS.—Sec-
tion 42(d)(5)(B)(i) of such Code is amended— 
(1) by striking ‘‘shall be 130 percent of such 
basis determined without regard to this subpara-
graph’’ in subclause (I) and inserting ‘‘as otherwise 
determined under this section (determined without 
regard to this subparagraph and subsection (n)(1)), 
shall be increased by 30 percent of such eligible 
basis (as so determined)’’, and 
(2) by striking ‘‘taken into account under sub-
section (e) shall be 130 percent of such expenditures 
determined without regard to this subparagraph’’ in 
subclause (II) and inserting ‘‘otherwise taken into 
account under subsection (e) (determined without 
regard to this subparagraph and subsection (n)(1)), 
shall be increased by 30 percent of such expendi-
tures (as so determined)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to housing credit amounts allo-
cated during the specified period (as defined in section 
42(n)(3) of such Code). 
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(d) STUDY AND REPORT.— 
(1) STUDY.—The Comptroller General of the 
United States shall conduct a study on the utiliza-
tion of the low income housing tax credit under sec-
tion 42 of the Internal Revenue Code of 1986 with 
respect to healthcare-oriented housing. 
(2) REPORT.—Not later than two years after 
the date of the enactment of this subsection, the 
Comptroller General of the United States shall sub-
mit to the Committee on Finance of the Senate and 
the Committee on Ways and Means of the House of 
Representatives a report on the study conducted 
under paragraph (1). Such report shall include an 
examination of the utilization of the low income 
housing tax credit in each State with respect to 
healthcare-oriented housing, including— 
(A) the frequency with which the addi-
tional one dollar housing credit amount allo-
cated to each State for such low income housing 
tax credit development projects is claimed, 
(B) the number of projects and units fund-
ed in each State, and 
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(C) the use of the additional 50 percent 
basis boost in securing such healthcare-oriented 
low income housing development projects. 
Æ 
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