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119-hr-10049119th CongressWALLET

Visitable Inclusive Tax credits for Accessible Living (VITAL) Act

Sponsored By: Representative Evans, Dwight [D-PA-3]

Introduced

Summary

This bill would refocus the Low-Income Housing Tax Credit to expand affordable homes that are explicitly designed for people with disabilities and for aging in place. It would change state allocation rules, create a higher credit for disability-designated projects, and set outcome targets for accessible units.

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  • People with disabilities and older adults: The bill would create a disability-designated bonus for projects where 50% or more of low-income units meet adaptable design standards like the Uniform Federal Accessibility Standards. Those designated units would count with an eligible basis equal to 150% of the normal basis.
  • Developers and state housing agencies: It would reset LIHTC allocation formulas by fixing the per-capita amount at $4.25 in 2026 and the state minimum at $4.9 million, then raise 2027 amounts by 1.25 times the 2026 level plus a cost-of-living adjustment and continue COLA-based increases thereafter.
  • Communities and planning: The bill would favor projects in walkable census block groups or next to walkable tracts and would require that at least 40% of LIHTC units over any 3-year period be designated to serve households with disabilities. The allocation and project rules take effect in the 2026–2027 timeframe as specified.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

More accessible affordable housing credits

If enacted, this bill would let developers use a 150% eligible basis for the portion of a low-income building made up of units designated to meet disability-accessible design standards. That boost would apply when at least 50% of a building's low-income units are so designated, the building is in an EPA 'above average' walkability block group (or next to two such tracts), and the housing credit agency finds the increase needed for feasibility. If enacted, state qualified allocation plans would also need to ensure that at least 40% of low-income units receiving credits over any three-year period are in projects serving households with disabilities. A unit in a project meeting both the accessibility and EPA walkability rules would count twice toward that 40% floor. These rules would apply to allocations or tax-exempt bond-financed projects first taken into account after December 31, 2026, and to allocation plans adopted after that date.

Higher state housing credit allocations

If enacted, this bill would raise and index the annual state amounts used to allocate low-income housing tax credits. For calendar year 2026 the per-capita amount would be $4.25 and the state minimum would be $4,876,000. For 2027 each amount would be 1.25 times the 2026 amount increased by a specified cost-of-living adjustment, with statutory rounding rules. After 2027 the amounts would grow each year by the same cost-of-living adjustment and rounding rules. These changes would apply to calendar years beginning after December 31, 2025.

Sponsors & CoSponsors

Sponsor

Evans, Dwight [D-PA-3]

PA • D

Cosponsors

  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

    Sponsored 8/6/2026

  • Rep. Riley, Josh [D-NY-19]

    NY • D

    Sponsored 8/31/2026

Roll Call Votes

No roll call votes available for this bill.

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