I 
118TH CONGRESS 
1ST SESSION H. R. 3963 
To amend the Internal Revenue Code of 1986 to improve the low-income 
housing credit. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 9, 2023 
Mr. EVANS (for himself and Mr. FITZPATRICK) 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 improve 
the low-income housing credit. 
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 ‘‘Visitable Inclusive Tax 
Credits for Accessible Living (VITAL) Act’’. 
SEC. 2. PURPOSE. 
The purposes of this Act are to— 
(1) increase low-income housing tax credits to 
increase the stock of disability-accessible and afford-
able housing; 
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(2) ensure that States are using the Federal 
tax credits to construct housing that will meet the 
needs of an aging population and currently under-
served populations such as households with people 
with disabilities; 
(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. 
SEC. 3. FINDINGS. 
Congress makes the following findings: 
(1) By 2030, 1 in every 5 Americans will be 
over age 65, and currently, 2 in 5 adults over age 
65 have a disability. As people age, they need struc-
turally safe and functional housing that accommo-
dates people with disabilities. 
(2) Approximately 26 percent of people in the 
United States have a disability, yet less than 6 per-
cent of the national housing supply is designed to be 
even rudimentarily accessible. 
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(3) An accessible home offers specific features 
or technologies such as lowered kitchen counters and 
sinks, widened doorways, and zero-step showers. 
(4) A lack of affordable and accessible housing 
can relegate people with disabilities to living in insti-
tutional settings when they would prefer to live in a 
community setting. 
(5) Older adults and people with disabilities 
prefer to remain in their homes for as long as pos-
sible. More than 89 percent of adults age 65 and 
over hope to stay in their homes as they age. 
(6) Older adults and people with disabilities 
must be able to run errands, work, visit family and 
friends, and keep doctor appointments, while not al-
ways being able to drive. Accessible and affordable 
public transit options and walkable and roll-able 
neighborhoods allow older adults to remain inde-
pendent and active in their communities. 
(7) Many older adults and people with disabil-
ities are experiencing an affordability crisis. Ap-
proximately 4,800,000 non-institutionalized people 
with disabilities who depend on Federal monthly 
Supplemental Security Income have incomes aver-
aging only about $9,156 per year, low enough to be 
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priced out of every rental housing market in the na-
tion. 
SEC. 4. INCREASES IN STATE ALLOCATIONS. 
(a) IN GENERAL.—Clause (ii) of section 42(h)(3)(C) 
of the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘$1.75’’ in subclause (I) and in-
serting ‘‘$4.47’’, and 
(2) by striking ‘‘$2,000,000’’ in subclause (II) 
and inserting ‘‘$5,154,965’’. 
(b) COST-OF-LIVING ADJUSTMENT.—Subparagraph 
(H) of section 42(h)(3) of the Internal Revenue Code of 
1986 is amended— 
(1) by striking ‘‘2002’’ in clause (i) and insert-
ing ‘‘2023’’, 
(2) by striking ‘‘the $2,000,000 and $1.75 
amounts in subparagraph (C)’’ in clause (i) and in-
serting ‘‘the $5,154,965 and $4.47 amounts in sub-
paragraph (C)’’, 
(3) by striking ‘‘2001’’ in clause (i)(II) and in-
serting ‘‘2022’’, 
(4) by striking ‘‘$2,000,000 amount’’ in clause 
(ii)(I) and inserting ‘‘$5,154,965’’, and 
(5) by striking ‘‘$1.75 amount’’ in clause 
(ii)(II) and inserting ‘‘$4.47’’. 
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