stock and number of individuals that applied for the cred-
it. 
(b) FIRST REPORT ON ACCESSIBLE HOUSING.—Not 
later than 5 years after the date of enactment of this Act, 
the Secretary, in conjunction with the Commissioner, shall 
submit to the appropriate congressional committees a re-
port that— 
(1) summarizes and evaluates the implementa-
tion of such tax credit and the impact of the United 
States increasing it’s accessible housing supply for 
people with disabilities and senior citizens; 
(2) describes the nature and extent of the co-
ordination among the relevant Federal departments 
and agencies on the implementation of such strat-
egy; 
(3) outlines the monitoring and evaluation 
tools, mechanisms, and common indicators to assess 
progress made on increase of the Nation’s accessible 
housing stock; and 
(4) provides recommendations for improving the 
program and credit. 
(c) SECOND REPORT ON ACCESSIBLE HOUSING.— 
Not later than 10 years after the date of enactment of 
this Act, the Secretary, in conjunction with the Commis-
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sioner, shall submit to the appropriate congressional com-
mittees a report that— 
(1) summarizes and evaluates the implementa-
tion of such tax credit and the impact of United 
States’ increasing it’s accessible housing supply for 
people with disabilities and senior citizens; 
(2) describes the nature and extent of the co-
ordination among the relevant Federal departments 
and agencies on the implementation of such strat-
egy; 
(3) outlines the monitoring and evaluation 
tools, mechanisms, and common indicators to assess 
progress made on increase of the Nation’s accessible 
housing stock; and 
(4) provides recommendations for improving the 
program and credit. 
SEC. 5. DEFINITIONS. 
In this Act: 
(1) AGENCY.—The term ‘‘Agency’’ refers to the 
Internal Revenue Service. 
(2) APPROPRIATE
CONGRESSIONAL
COMMIT-
TEES.—The term ‘‘appropriate congressional com-
mittees’’ includes to be provided. 
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(3) 
COMMISSIONER.—The 
term 
‘‘Commis-
sioner’’ refers to the Commissioner of the Internal 
Revenue Service. 
(4) COVERED
AGENCY.—The term ‘‘covered 
agency’’ means— 
(A) the Department of Agriculture; 
(B) the Department of Veterans Affairs; 
(C) the Federal Housing Finance Agency; 
and 
(D) the Department of Health and Human 
Services, including— 
(i) the Administration for Community 
Living; and 
(ii) the Centers for Disease Control 
and Prevention. 
(5) SECRETARY.—The term ‘‘Secretary’’ refers 
to Secretary of the Department of Housing and 
Urban Development. 
(6) UNIVERSAL
DESIGN
STANDARDS.—The 
term ‘‘universal design standards’’ refers to the 
standards established pursuant to section 2(c) that 
ensure environments, products, and services are ac-
cessible and usable by people of all abilities, disabil-
ities, and ages. 
Æ 
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