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119-s-5285119th CongressWALLET

Visitable Inclusive Tax credits for Accessible Living (VITAL) Act

Sponsored By: Senator Klobuchar, Amy [D-MN]

Introduced

Summary

Expand the Low-Income Housing Tax Credit to build disability-accessible, aging-in-place housing. The VITAL Act would raise state LIHTC allocations and add targeted incentives and minimums so more affordable units meet accessibility and walkability standards.

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  • Households with older adults and people with disabilities would get more accessible affordable units. The bill would require that at least 40% of LIHTC units across any 3-year period meet the disability-designated criteria.
  • State housing agencies would receive higher base allocations to distribute. The bill sets $4.25 per person in 2026 and a $4.9 million minimum in 2026, both indexed to cost-of-living adjustments thereafter.
  • Developers could get stronger financing for fully accessible projects. Buildings that designate 50% or more low-income units for people with disabilities and meet federal accessibility standards could count that portion at 150% of eligible basis.
  • Projects would be steered toward walkable, integrated neighborhoods. Credits favor buildings in walkable census areas and require design standards tied to the Uniform Federal Accessibility Standards.

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 3 benefits, 0 costs, 0 mixed.

Bigger tax credit for accessible housing

This bill would let developers count 150% of the usual building basis for the part of a project that is set up for people with disabilities. To qualify, at least 50% of a building’s low-income units must be designated to meet adaptable design standards. The building must be in an EPA-rated above-average walkability block group or adjacent to two such tracts. The state housing credit agency must also designate that the increase is needed for financial feasibility. This rule would apply to projects receiving LIHTC allocations after December 31, 2026.

Higher LIHTC allocations for states

This bill would raise the yearly state pools of the Low-Income Housing Tax Credit (LIHTC). For 2026 it would set a per-person amount of $4.25 and a minimum state amount of $4,876,000. For 2027 the amounts would be multiplied by 1.25 and increased by that year’s COLA, with statutory rounding rules. After 2027 the amounts would be indexed by COLA each year. These allocation changes would apply to calendar years beginning after December 31, 2025.

40% requirement for accessible housing units

This bill would require state Qualified Allocation Plans adopted after December 31, 2026 to ensure that, over any three-year period, at least 40% of the low-income units receiving LIHTC allocations meet the bill’s disability-designation rules. The applicable percentage is the ratio of designated units to total low-income units allocated in the period. Units in projects that meet both the disability-designation and the EPA walkability test would be counted twice toward the 40% floor.

Sponsors & CoSponsors

Sponsor

Klobuchar, Amy [D-MN]

MN • D

Cosponsors

  • Sen. Gillibrand, Kirsten E. [D-NY]

    NY • D

    Sponsored 8/6/2026

  • Sen. Duckworth, Tammy [D-IL]

    IL • D

    Sponsored 8/6/2026

  • Sen. Kim, Andy [D-NJ]

    NJ • D

    Sponsored 8/6/2026

  • Sen. Van Hollen, Chris [D-MD]

    MD • D

    Sponsored 8/6/2026

  • Sen. Welch, Peter [D-VT]

    VT • D

    Sponsored 8/6/2026

Roll Call Votes

No roll call votes available for this bill.

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