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

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.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3145 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3145

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


_______________________________________________________________________


                    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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 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.
                                 <all>