# 119-hr-10049: Visitable Inclusive Tax credits for Accessible Living (VITAL) Act

119-hr-10049, Visitable Inclusive Tax credits for Accessible Living (VITAL) Act, is a 119th Congress bill sponsored by Rep. Evans, Dwight [D-PA-3] (D-PA); status introduced; PRIA reads it as touching household money (as of 2026-09-02).

- Canonical: https://policyrisk.com/legislation/119-hr-10049
- As of: 2026-09-02
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10049
- Congress: 119
- Title: Visitable Inclusive Tax credits for Accessible Living (VITAL) Act
- Status: introduced
- Introduced: 2026-08-06
- Sponsor: Rep. Evans, Dwight [D-PA-3] (D-PA)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-02

## 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. - 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.

## Cosponsors (2)

- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2026-08-06T00:00:00.000Z
- Rep. Riley, Josh [D-NY-19] (D-NY), 2026-08-31T00:00:00.000Z

## Provisions PRIA read

- More accessible affordable housing credits: benefit, medium. 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 a…
- Higher state housing credit allocations: benefit, medium. 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 specif…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-2485: Arts Education for All Act
- 119-hr-7973: Momnibus Act
- 119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025

## Sources
- [119-hr-10049 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10049)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-2485: Arts Education for All Act](https://policyrisk.com/legislation/119-hr-2485)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-hr-20)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10049 (as of 2026-09-02).