# 119-hr-308: Low Income Housing for Defense Communities Act

119-hr-308, Low Income Housing for Defense Communities Act, is a 119th Congress bill sponsored by Rep. Moore, Blake D. [R-UT-1] (R-UT); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-308
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-308
- Congress: 119
- Title: Low Income Housing for Defense Communities Act
- Status: introduced
- Introduced: 2025-01-09
- Sponsor: Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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. - 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).

## Cosponsors (3)

- Rep. Strickland, Marilyn [D-WA-10] (D-WA), 2025-01-09T00:00:00.000Z
- Rep. Lee, Susie [D-NV-3] (D-NV), 2025-07-21T00:00:00.000Z
- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ), 2025-08-26T00:00:00.000Z

## Provisions PRIA read

- Military renters: BAH not counted as income: benefit, high. 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…
- More LIHTC help near large bases: benefit, high. 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 boos…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-3277: Ensuring Lasting Smiles Act
- 119-hr-1422: Enhanced Iran Sanctions Act of 2025

## Sources
- [119-hr-308 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/308)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-3277: Ensuring Lasting Smiles Act](https://policyrisk.com/legislation/119-hr-3277)
- [119-hr-1422: Enhanced Iran Sanctions Act of 2025](https://policyrisk.com/legislation/119-hr-1422)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-308 (as of 2026-04-21).