S 3436 United States Senate · 118th Congress

Workforce Housing Tax Credit Act

The Workforce Housing Tax Credit Act creates a new tax credit for developers and owners of middle-income housing projects. The credit equals a percentage (5-20%) of the qualified basis of buildings that meet specific affordability requirements: at least 60% of units must be rent-restricted for households earning 100% or less of area median income. The credit is available for 15 years, with projects required to maintain affordability through a 15-year commitment period. This policy change aims to incentivize the development of housing for middle-income households earning between 60-100% of area median income.
Bill status in committee 1 of 4 stages cleared
Introduction
Dec 2023
Committee Review
Floor Vote
President
Introduced Dec 7, 2023 Last action Dec 7, 2023
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2
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Committee
1
Dec 7, 2023
Committee
Read twice and referred to the Committee on Finance.
upper
Dec 7, 2023
Introduced
Introduced in Senate
upper
1 primary · 1 co-sponsor

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