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119-hr-308119th CongressWALLET

Low Income Housing for Defense Communities Act

Sponsored By: Representative Moore, Blake D. [R-UT-1]

Introduced

Summary

Exclude military basic housing allowance from income tests for housing tax incentives. This bill would change the tax code so service members' basic allowance for housing is not counted when determining eligibility for the low-income housing tax credit (LIHTC) or for tax-exempt bond income tests. It would also treat buildings within 15 miles of very large military installations as difficult development areas for LIHTC purposes.

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  • Families and service members: Military households whose income is partly made up of the basic allowance for housing could be more likely to qualify for income-restricted apartments financed with LIHTC or tax-exempt bonds because that allowance would be excluded from income calculations.
  • Developers near large bases: Any building within 15 miles of a "large military installation" would be treated as located in a difficult development area for LIHTC rules. A large installation is defined by a plant replacement value above $2.8 billion.
  • Tax-exempt bond financing: The bill would align Section 142 tax-exempt bond income tests with LIHTC by excluding the basic housing allowance from income determinations and by striking certain existing clauses in Section 142(d)(2)(B).

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Bill Overview

Analyzed Economic Effects

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

Military renters: BAH not counted as income

If enacted, military families would have their Basic Allowance for Housing (BAH) left out when income is checked for affordable units funded by the low-income housing tax credit or by tax-exempt bonds. This could help more service members qualify for those apartments or face lower income-based rent. The change would apply to income determinations made after the date this bill becomes law.

More LIHTC help near large bases

If enacted, affordable housing built within 15 miles of a large military base would count as in a "Difficult Development Area" under the low-income housing tax credit. A "large" base means one with a plant replacement value over $2,833,000,000, as set by the Defense Department. This status can boost tax-credit support and help projects get financed. It would apply to buildings placed in service after enactment, and units would not have to be occupied only by military members.

Sponsors & CoSponsors

Sponsor

Moore, Blake D. [R-UT-1]

UT • R

Cosponsors

  • Rep. Strickland, Marilyn [D-WA-10]

    WA • D

    Sponsored 1/9/2025

  • Rep. Lee, Susie [D-NV-3]

    NV • D

    Sponsored 7/21/2025

  • Rep. Gottheimer, Josh [D-NJ-5]

    NJ • D

    Sponsored 8/26/2025

Roll Call Votes

No roll call votes available for this bill.

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