To amend the Internal Revenue Code of 1986 to permit students who were homeless youths or homeless veterans to occupy low-income housing units.

Bill: 113-hr-3145
Sponsor: full_name: Rep. McDermott, Jim [D-WA-7]
Introduced: 2013-09-19
Policy area: Taxation
Subjects: Higher education

Homelessness and emergency shelter

Income tax credits

Low- and moderate-income housing

Veterans' loans, housing, homeless programs
Latest action: action_date: 2013-09-19
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-09-19
action_desc: Introduced in House
text: <p>Amends the Internal Revenue Code, with respect to the low-income housing tax credit, to allow a student who is a homeless child or youth or a student who is a homeless veteran to occupy low-income housing units. </p>

tv_txt: I 113th CONGRESS 1st Session H. R. 3145 IN THE HOUSE OF REPRESENTATIVES September 19, 2013 Mr. McDermott (for himself, Mr. Paulsen , and Mr. Ellison ) 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 permit students who were homeless youths or homeless veterans to occupy low-income housing units.

1. Students who were homeless youths or homeless veterans permitted to occupy low-income housing units (a) In general Section 42(i)(3)(D)(i) of the Internal Revenue Code of 1986 is amended by redesignating subclauses (II) and (III) as subclauses (IV) and (V) and inserting after subclause (I) the following new subclauses: (II) a student who was (prior to occupying such unit) a homeless child or youth (as defined in section 725 of the McKinney-Vento Homeless Assistance Act), (III) a student who was (prior to occupying such unit) a homeless veteran (as defined in section 2002 of title 38, United States Code), . (b) Effective date The amendments made by this section shall apply to determinations made on or after the date of the enactment of this Act.