Title: Healthy Homes Act
Policy area: Taxation

Summary:
Healthy Homes Act
This bill expands the low-income housing tax credit to include an additional credit amount for healthcare-oriented housing (e.g., low-income buildings that meet certain requirements, e.g., healthcare screening available on building premises, adequate space for physicians to conduct screenings, and telehealth capacity).
The bill directs the Governmental Accountability Office to study the utilization of the low-income housing tax credit with respect to healthcare-oriented housing.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7990 Introduced in House (IH)]

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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 Representatives 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 Revenue Code of 1986 is 
amended by redesignating subsection (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-oriented housing during the specified period--
                    ``(A) in the case of a new building, the eligible 
                basis of such building as otherwise determined 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 subsection (d)(5)(B)), shall be 
                increased by 50 percent 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 otherwise 
                determined under this section shall be increased by the 
                lesser of--
                            ``(i) the aggregate housing credit dollar 
                        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 calendar year over the 
                amount in subparagraph (A)(i) for such calendar year 
                shall be taken into account as an increase in the 
                healthcare-oriented housing amount for the following 
                calendar year. The preceding sentence shall not result 
                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 period beginning 210 days 
        after the date of the enactment 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-oriented 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 institution 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 community members.
                    ``(C) Telehealth component.--The building contains 
                broadband infrastructure and physical hardware 
                sufficient to ensure that 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 telehealth services and outreach.
                    ``(D) Classroom and kitchen.--The building has 
                classroom space to conduct community 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 workshops and 
                demonstrations.
                    ``(E) Healthcare service coordination.--A medical 
                assistant or trained healthcare worker who connects 
                residents to both healthcare and community services is 
                located in the building on at least a part-time basis.
            ``(5) Adjusted basis.--Notwithstanding subsection (d)(4), 
        the adjusted basis of healthcare-oriented housing shall include 
        nonresidential space used to satisfy the requirements in 
        paragraph (5).
            ``(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.--Section 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 subparagraph'' 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 subsection (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 expenditures (as so 
        determined)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to housing credit amounts allocated during the specified period 
(as defined in section 42(n)(3) of such Code).
    (d) Study and Report.--
            (1) Study.--The Comptroller General of the United States 
        shall conduct a study on the utilization of the low income 
        housing tax credit under section 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 submit 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 additional one 
                dollar housing credit amount allocated to each State 
                for such low income housing tax credit development 
                projects is claimed,
                    (B) the number of projects and units funded in each 
                State, and
                    (C) the use of the additional 50 percent basis 
                boost in securing such healthcare-oriented low income 
                housing development projects.
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