Visitable Inclusive Tax Credits for Accessible Living (VITAL) Act

The VITAL Act increases federal low-income housing tax credits to boost accessible, affordable housing for people with disabilities and older adults. It raises the credit amount from $1.75 to $4.47 per unit and requires states to allocate at least 40% of new credits toward projects meeting accessibility standards (like widened doorways, zero-step showers, and walkable neighborhoods). Developers of projects where 50%+ of units are designated for people with disabilities receive a 130% credit increase to make these projects financially viable. The bill directly affects state housing agencies, developers, and households with disabilities/aging populations, while adding $8.25 million annually for state resource centers and a national advisory council to support implementation.