No Discrimination in Housing Act

The No Discrimination in Housing Act would deny the federal low-income housing tax credit (LIHTC) to housing developers and entities that implement diversity, equity, and inclusion (DEI) initiatives. This credit, a key incentive for building affordable housing, would no longer be available to entities with DEI programs, including partnerships and S corporations. For business structures like partnerships, the denial applies to the entire entity - not just individual owners - meaning the credit is lost at the organizational level. The provision would take effect for tax years beginning after the bill is enacted.