# 119-hr-893: Working Families Housing Tax Credit Act

119-hr-893, Working Families Housing Tax Credit Act, is a 119th Congress bill sponsored by Rep. Ryan, Patrick [D-NY-18] (D-NY); status introduced; PRIA reads it as touching household money (as of 2026-08-01).

- Canonical: https://policyrisk.com/legislation/119-hr-893
- As of: 2026-08-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-893
- Congress: 119
- Title: Working Families Housing Tax Credit Act
- Status: introduced
- Introduced: 2025-01-31
- Sponsor: Rep. Ryan, Patrick [D-NY-18] (D-NY)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-01

## Summary

**Working Families Housing Credit (WFHC)** would create a new 15-year tax credit to stimulate construction and rehabilitation of housing for teachers, firefighters, police, veterans, and other working Americans. It pairs new tax rules with state allocation limits, unit income and rent tests, and a linked rural and exurban infrastructure financing program.

## Provisions PRIA read

- Credit for owner-occupied 1-4 unit homes: benefit, high. This bill would let owners of 1–4 unit homes qualify for the credit when the work is part of a state, local, or qualified nonprofit plan. For these homes, the applicable fraction could not exceed 80% of the unit fraction. Any unit not rented for 90 days would be treated as owner‑occupied from the f…
- Rent caps and tenant protections in credit homes: benefit, medium. This bill would set clear income and rent rules for “working families” units. Projects would need at least 20% of units for households at or below 60% of area median income and at least 40% under taxpayer‑set imputed limits; the average designated limit could not exceed 100% of area median income.…
- More rural housing credits and infrastructure: benefit, medium. This bill would raise each State’s housing credit ceiling by 20% of its base amount, with the extra reserved for rural or exurban buildings. It would also fund $100 million in grants and below‑market loans to local governments in rural and exurban areas for electricity, water, sewers, local roads,…
- Nonprofit set-aside and allocation rules: benefit, medium. This bill would reserve at least 10% of a State’s housing credit ceiling for projects where a qualified nonprofit owns an interest and materially participates. Agencies could allocate credits only within their jurisdiction, and over‑allocations would be cut back in reverse order. At allocation, age…
- New housing tax credit for builders: mixed, high. This bill would create a 15-year Working Families Housing Credit for qualified buildings. Each year’s credit would equal an applicable percentage times qualified basis, with Treasury setting rates so the total is worth about 50% of basis for new buildings or 60% for existing ones. Eligible basis ru…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4393: DIGNIDAD (Dignity) Act of 2025
- 119-hr-7973: Momnibus Act
- 119-hr-5356: National Infrastructure Bank Act of 2025
- 119-hr-7853: PrEP Access and Coverage Act of 2026
- 119-hr-51: Washington, D.C. Admission Act

## Sources
- [119-hr-893 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/893)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4393: DIGNIDAD (Dignity) Act of 2025](https://policyrisk.com/legislation/119-hr-4393)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-5356: National Infrastructure Bank Act of 2025](https://policyrisk.com/legislation/119-hr-5356)
- [119-hr-7853: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-hr-7853)
- [119-hr-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-hr-51)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-893 (as of 2026-08-01).